ANALISIS PROFITABILITAS, LEVERAG ANALISIS PROFITABILITAS, LEVERAGE DAN KEPEMILIKAN ASING TERHADAP CORPORATE SOCIAL RESPONSIBILITY (CSR)
Abstract
The purpose of this research is to determine the effect of profitabiliy , leverage variables, and foreign ownership on Corporate Social Responsibility (CSR). The type of research used is secondary data. The number of companies used as samples in the study was 10 manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the 2015-2019 period using panel data analysis. The result showed that the profitability variable was proxies by Return On Assets, Return On Equity, the results showed that the Return On Equity variable affected on CSR disclosure, while Return on Assets did not effect. The leverage variable proxies by the Debt Equity Ratio and foreign ownership variable does not effect on CSR disclosure.
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References
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Alshbili, I., dkk. (2019). Ownership Types, Corporategovernance And Corporate Socialresponsibility Disclosuresempirical Evidence From A Developing Country. Accounting Research Journal, Vol. 33 No. 1. http://dx.doi.org/10.1108/ARJ-03-2018-0060
Bagh, T., & dkk. (2017). The Corporate Social Responsibility and Firms’ Financial Performance: Evidence from Financial Sector of Pakistan. International Journal of Economics and Financial Issues, Vol.7.
Crisostomo, L. V., & dkk. (2019). Determinants of corporate sustainability performance – evidence from Brazilian panel data. Journal Social Responsibilty.
Feng, M., Wang, X., & Kreuze, J. G. (2017). Corporate social responsibility and firm financial performance: Comparison analyses across industries and CSR categories. American Journal of Business, 32(3–4), 106–133. https://doi.org/10.1108/AJB-05-2016-0015
Garas, S., & ElMassah, S. (2018). Corporate governance andcorporate socialresponsibility disclosuresThe case of GCC countries. Critical Perspectives On International Business Journal. https://doi.org/10.1108/cpoib-10-2016-0042
Kartini, T. P., & dkk. (2019). Pengaruh Return on Asset(ROA), Return on Equity (ROE)dan Ukuran Perusahaan Terhadap Corporate Social Responsibility Disclosure. Jurnal Riset Akuntansi Dan Keuangan, 7 (2), 343–366.
Khan, M., & dkk. (2018). Institutional impacts on corporate social responsibility: A comparative analysis of New Zealand and Pakistan. International Journal Corporate Social Responsibilty.
Maqbool, S., & Zameer, N. (2018). Corporate Social Responsibility And Financial Performance: An Empirical Analysis Of Indian Banks. Elsevier, Future Business, Journal 4.
Nawaiseh, E. (2015). Do Firm Size and Financial Performance Affect Corporate Social Responsibility Disclosure: Employees’ and Environmental Dimensions. American Journal of Applied Sciences, 12 (12).
Pradhan, K., & Nibedita, B. (2019). The Determinants of Corporate Social Responsibility: Evidence from Indian Firms. Global Business Review.
Putri, R. A., & Christiawan, Y. J. (2014). Pengaruh Profatibilitas, Likuiditas, Dan Leverage Terhadap Pengungkapan Corporate Social Responsibility (Studi Pada Perusahaan-perusahaan yang mendapat penghargaan ISRA dan Listed (Go-Public) di Bursa Efek Indonesia (BEI) 2010-2012). Business Accounting Review, Vol. 2, No. 1.
Rashid, A. (2018). The Influence Of Corporate Governance Practices On Corporate Social Responsibility Reporting. Social Responsibility Journal, Emerald. https://doi.org/10.1108/srj-05-2016-0080
Sudana, I. M., & Arlindania, P. A. (2011). Corporate Governance dan Pengungkapan Corporate Social Responsibility pada Perusahaan GoPublic di Bursa Efek Indonesia. Jurnal Manajemen Teori Dan Terapan, Tahun 4, No. 1.
Tarek, Y. (2019). The Impact of Financial Leverage and CSR on the Corporate Value: Egyptian Case. International Journal of Economics and Finance, Vol. 11, No. 4.
Published
2021-12-01
How to Cite
ASBARINI, Nur Fitri Eka; HARYONO, Slamet.
ANALISIS PROFITABILITAS, LEVERAG ANALISIS PROFITABILITAS, LEVERAGE DAN KEPEMILIKAN ASING TERHADAP CORPORATE SOCIAL RESPONSIBILITY (CSR).
Jurnal Akuntansi, [S.l.], v. 9, n. 2, p. 1 - 7, dec. 2021.
ISSN 2540-9646.
Available at: <http://jurnalfe.ustjogja.ac.id/index.php/akuntansi/article/view/2576>. Date accessed: 12 july 2025.
doi: https://doi.org/10.26460/ja.v9i2.2576.
Section
Artikel
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