Research Article
Profitability of Coal Mining Sectors in IDX: Effects of CSR Disclosure, Leverage and Size
@INPROCEEDINGS{10.4108/eai.12-11-2018.2288776, author={Ristati Ristati and Marzuki Marzuki and Rasyimah Rasyimah and Desi Safitri and Ghazali Syamni}, title={Profitability of Coal Mining Sectors in IDX: Effects of CSR Disclosure, Leverage and Size}, proceedings={Proceedings of the 1st International Conference on Finance Economics and Business, ICOFEB 2018, 12-13 November 2018, Lhokseumawe, Aceh, Indonesia}, publisher={EAI}, proceedings_a={ICOFEB}, year={2019}, month={10}, keywords={profitability mining csr idx}, doi={10.4108/eai.12-11-2018.2288776} }- Ristati Ristati
Marzuki Marzuki
Rasyimah Rasyimah
Desi Safitri
Ghazali Syamni
Year: 2019
Profitability of Coal Mining Sectors in IDX: Effects of CSR Disclosure, Leverage and Size
ICOFEB
EAI
DOI: 10.4108/eai.12-11-2018.2288776
Abstract
The objectives this study aims to examine the influence of Corporate Social Responsibility (CSR) disclosure, debt level and size of mining company companies in Indonesia Stock Exchange. The data analysed in this research comes from mining company registered in IDX during 2012-2015. This research applies model of regression analysis of panel data with Chow and Hausman test as the best model selection. The results of the study find that the profitability by return on asset in the mining company is largely determined by debt level. This finding indicates that the debt held by the mining company causes decrease on return on assets.
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