PENGARUH HUTANG, PROFITABILITAS, DAN TANGGUNG JAWAB LINGKUNGAN PADA CSR DISCLOSURE PERUSAHAAN PERTAMBANGAN
on
Authors:
Ni Putu Emmy Fibrianti, I Gede Supartha Wisada
Abstract:
“Corporate social responsibility disclosure has become a matter of disclosure required in Indonesia since the issuance of Undang-Undang No. 40 Perseroan terbatas. This study was conducted to determine the effect of the debt, profitability, and environmental responsibility in the mining company’s CSR disclosure. Based on purposive sampling method obtained 10 samples of research that mining companies listed on the Stock Exchange 2011-2013.The analysis technique used is panel data regression model with the Random Effect Model. The results showed that the debt and profitability variables affect the company’s CSR disclosure.”
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PDF:
https://jurnal.harianregional.com/akuntansi/full-10504
Published
2015-05-25
How To Cite
FIBRIANTI, Ni Putu Emmy; WISADA, I Gede Supartha. PENGARUH HUTANG, PROFITABILITAS, DAN TANGGUNG JAWAB LINGKUNGAN PADA CSR DISCLOSURE PERUSAHAAN PERTAMBANGAN.E-Jurnal Akuntansi, [S.l.], v. 11, n. 2, p. 341-355, may 2015. ISSN 2302-8556. Available at: https://jurnal.harianregional.com/akuntansi/id-10504. Date accessed: 08 Jul. 2024.
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Issue
Vol 11 No 2 (2015)
Section
Articles
Copyright
This work is licensed under a Creative Commons Attribution 4.0 International License
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