Proceedings of the 1st International Conference on Finance Economics and Business, ICOFEB 2018, 12-13 November 2018, Lhokseumawe, Aceh, Indonesia

Research Article

Profitability of Coal Mining Sectors in IDX: Effects of CSR Disclosure, Leverage and Size

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  • @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
Ristati Ristati1,*, Marzuki Marzuki1, Rasyimah Rasyimah1, Desi Safitri1, Ghazali Syamni2
  • 1: Department of Management, Universitas Malikussaleh, Lhokseumawe, Aceh -Indonesia
  • 2: Universitas Malikussaleh and Ph.D Student in Doctorate program in Management, University of Syiah Kuala Banda Aceh-Indonesia
*Contact email: ristati_bere@yahoo.com

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.