PENGUJIAN KARAKTERISTIK PERUSAHAAN DAN KINERJA LINGKUNGAN TERHADAP CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE

Studi Empiris: Perusahaan Food and Beverage di Indonesia

  • Idamiharti Idamiharti Universitas Andalas
  • Venny Darlis Universitas Andalas
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Abstrak

The purpose of this study was to examine the influence of size, profitability (ROE), leverage (DER), growth and the firm environment performance (proper) on Corporate Social Responsibility Disclosure (CSRD) in Indonesia. This research employed food and beverage companies that listed in Indonesia Stock Exchange (ISE) in the period 2009-2013 as its samples. Using multiple linear regressions, the results show that leverage (DER) and growth were not significantly influence CSRD yet, firms’ size, profitability (ROE) and the firm environment performance (proper) have significant effect on CSRD.

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Jurusan Manajemen Fakultas Ekonomi

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Jurusan Manajemen Fakultas Ekonomi

Referensi

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Diterbitkan
2017-06-22
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IDAMIHARTI, Idamiharti; DARLIS, Venny. PENGUJIAN KARAKTERISTIK PERUSAHAAN DAN KINERJA LINGKUNGAN TERHADAP CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE. Jurnal Pembangunan Nagari, [S.l.], v. 2, n. 1, p. 19-38, juni 2017. ISSN 2527-6387. Tersedia pada: <https://ejournal.sumbarprov.go.id/index.php/jpn/article/view/12>. Tanggal Akses: 20 sep. 2025 doi: https://doi.org/10.30559/jpn.v2i1.12.
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Terbitan
Vol 2 No 1 (2017)
Bagian
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