Authors:

I Nyoman Adi Wiyarna, I Putu Sudana

Abstract:

“This research was conducted at mining companies listed on the Indonesia Stock Exchange in 2013-2017. The sample in this study was determined by nonprobability sampling method with purposive sampling technique, and the samples obtained in this study amounted to 13 companies with 65 observations. The data analysis technique used in this study is multiple regression analysis techniques. The results of this study indicated that the variables of profitability, leverage, managerial ownership, firm’s growth and media exposure have a positive effect on disclosure of Corporate Social Responsibility. This shows that there is an exposure on high profitability companies, high-leveraged companies, high firm’s growth companies, large managerial ownership and high media pressure so that it can be understood that the company will disclose more detailed informtion about Corporate Social Responsibility to reduce the pressure. Keywords : Profitability; Leverage; Mnagerial Ownership; Firm’s Growth; Media Exposure; CSR.”

Keywords

: Profitability; Leverage; Mnagerial Ownership; Firm’s Growth; Media Exposure; CSR.

Downloads:

Download data is not yet available.

References

References Not Available

PDF:

https://jurnal.harianregional.com/akuntansi/full-52165

Published

2019-10-10

How To Cite

WIYARNA, I Nyoman Adi; SUDANA, I Putu. Determinan Finansial dan Nonfinansial Corporate Social Responsibility Disclosure.E-Jurnal Akuntansi, [S.l.], v. 29, n. 1, p. 292-307, oct. 2019. ISSN 2302-8556. Available at: https://jurnal.harianregional.com/akuntansi/id-52165. Date accessed: 28 Aug. 2025. doi:https://doi.org/10.24843/EJA.2019.v29.i01.p19.

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 29 No 1 (2019)

Section

Articles

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