Authors:

Anak Agung Ayu Intan Wulandari, I Putu Sudana

Abstract:

“Corporate Social Responsibility (CSR) is the business world’s commitment to act ethically and contribute to the economic development of local communities and the wider community. This study aims to obtain empirical evidence of the influence of profitability, foreign ownership, ownership management, and leverage on the intensity of Corporate Social Responsibility disclosure. This research is conducted on mining companies listed in Indonesia Stock Exchange period 2013-2016. The number of samples is 32 observations, with nonprobability sampling method and data collection method of documentation. Data analysis technique of this research is multiple linear regression analysis. This study concludes that profitability has no effect on CSR disclosure intensity, foreign ownership has no effect on CSR disclosure intensity, management ownership has positive effect on CSR disclosure intensity, and leverage has negative effect on CSR disclosure intensity. The results provide the basis for management in taking disclosure policy of CSR intensity. Keywords: Profitability, foreign ownership, management ownership, leverage, intensity of corporate social responsibility disclosure”

Keywords

Profitability, foreign ownership, management ownership, leverage, intensity of corporate social responsibility disclosure

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PDF:

https://jurnal.harianregional.com/akuntansi/full-36894

Published

2018-01-31

How To Cite

WULANDARI, Anak Agung Ayu Intan; SUDANA, I Putu. Pengaruh Profitabilitas, Kepemilikan Asing, Kepemilikan Manajemen, dan Leverage Pada Intensitas Pengungkapan Corporate Social Responsibility.E-Jurnal Akuntansi, [S.l.], v. 22, n. 2, p. 1445-1472, jan. 2018. ISSN 2302-8556. Available at: https://jurnal.harianregional.com/akuntansi/id-36894. Date accessed: 28 Aug. 2025. doi:https://doi.org/10.24843/EJA.2018.v22.i02.p23.

Citation Format

ABNT, APA, BibTeX, CBE, EndNote - EndNote format (Macintosh & Windows), MLA, ProCite - RIS format (Macintosh & Windows), RefWorks, Reference Manager - RIS format (Windows only), Turabian

Issue

Vol 22 No 2 (2018)

Section

Articles

Creative Commons License This work is licensed under a Creative Commons Attribution 4.0 International License