Research Article
The Influence of Profitability, Leverage and Firm Size Toward Corporate Social Responsibility
@INPROCEEDINGS{10.4108/eai.10-8-2022.2320854, author={Rina Mudjiyanti and Nita Puspita Sari and Azmi Fitriati and Selamet Eko Budi and Alfalisyado Alfalisyado and Adinda Nur Afifah}, title={The Influence of Profitability, Leverage and Firm Size Toward Corporate Social Responsibility}, proceedings={Proceedings of the 3rd International Conference of Business, Accounting, and Economics, ICBAE 2022, 10-11 August 2022, Purwokerto, Central Java, Indonesia}, publisher={EAI}, proceedings_a={ICBAE}, year={2022}, month={8}, keywords={profitability leverage firm size and corporate social responsibilities}, doi={10.4108/eai.10-8-2022.2320854} }- Rina Mudjiyanti
Nita Puspita Sari
Azmi Fitriati
Selamet Eko Budi
Alfalisyado Alfalisyado
Adinda Nur Afifah
Year: 2022
The Influence of Profitability, Leverage and Firm Size Toward Corporate Social Responsibility
ICBAE
EAI
DOI: 10.4108/eai.10-8-2022.2320854
Abstract
The purpose of this research is to examine the factors that effect the level of disclosure of corporate social responsibility. These factors include profitability, leverage and firm size. The sample in this research were non-cyclical consumer sector companies listed on the Indonesia Stock Exchange during the 2017-2020 period which were taken using the purposive sampling method so that 35 companies with 124 observational data were obtained that published CSR reports and experienced profits. This research also uses multiple regression analysis. Based on the results of the analysis, it can be concluded that profitability and leverage have no effect on disclosure of corporate social responsibility and firm size has a positive effect on disclosure of corporate social responsibilities.
