PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY, UKURAN PERUSAHAAN, DAN LEVERAGE TERHADAP PROFITABILITAS PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA TAHUN 2019-2021

Authors

  • Ahmad Dzaky Ibrahim Departemen Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Brawijaya, Indonesia
  • Wuryan Andayani Fakultas Ekonomi dan Bisnis, Universitas Brawijaya, Indonesia

Keywords:

Corporate Social Responsibility (CSR), Firm Size, Leverage, Profitability, Legiitimacy Theory

Abstract

Profitability exhibits company management’s efficiency and effectiveness in utilizing assets and managing its operational activities. This study aims to test and provide empirical evidence of the effect of corporate social responsibility disclosure, firm size, and leverage on the profitability of manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2019, 2020 and 2021. Involving the sample of 15 companies selected through purposive sampling method with predetermined criteria. The secondary data of annual reports and sustainability reports are analyzed quantitatively by multiple linear regression utilizing IBM Statistical Package for Social Science (SPSS) software. The test results indicate that Corporate Social Responsibility disclosure and firm size have no effect on profitability while leverage has a negative effect on profitability.

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Published

2023-09-15

How to Cite

Ibrahim, A. D., & Andayani, W. (2023). PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY, UKURAN PERUSAHAAN, DAN LEVERAGE TERHADAP PROFITABILITAS PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA TAHUN 2019-2021. Reviu Akuntansi, Keuangan, Dan Sistem Informasi, 3(1). Retrieved from https://reaksi.ub.ac.id/index.php/reaksi/article/view/204

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Vol. 3 No. 1 (2024): Reviu Akuntansi, Keuangan, dan Sistem Informasi (REAKSI) In Press

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