Authors:

I Komang Adi Sastrawan, I Gde Ary Wirajaya

Abstract:

“Corporate Social Responsibility Disclosure is an information reporting carried out as a form of corporate social responsibility. The research aims to obtain empirical evidence of the influence of Profitability, Company Size, Leverage and Eco-control on CSR Disclosure. Research was conducted on SRI-KEHATI indexed companies on the IDX for the 2019-2020 period with a sample of 50 companies using the saturated sampling method. The analysis technique used is Multiple Linear Regression Analysis. The research results show that (1) profitability has a positive effect on CSR Disclosure, (2) company size has no effect on CSR Disclosure, (3) leverage has no effect on CSR Disclosure, (4) eco-control has a positive effect on CSR Disclosure. Keywords: Profitability; Company Size; Leverage; Eco-control; CSR Disclosure”

Keywords

Profitability; Company Size; Leverage; Eco-control; CSR Disclosure

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PDF:

https://jurnal.harianregional.com/akuntansi/full-84363

Published

2023-10-30

How To Cite

SASTRAWAN, I Komang Adi; WIRAJAYA, I Gde Ary. Profitabilitas, Ukuran Perusahaan, Leverage, Eco-Control, dan Corporate Social Responsibility Disclosure.E-Jurnal Akuntansi, [S.l.], v. 33, n. 10, p. 2746-2760, oct. 2023. ISSN 2302-8556. Available at: https://jurnal.harianregional.com/akuntansi/id-84363. Date accessed: 28 Aug. 2025. doi:https://doi.org/10.24843/EJA.2023.v33.i10.p15.

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Issue

Vol 33 No 10 (2023)

Section

Articles

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