Research Article
Analysis of the Influence of Environmental Performance, Leverage, and Size of Companies on Csr Disclosures with Profitability as Moderating
@INPROCEEDINGS{10.4108/eai.6-3-2021.2306848, author={Nur Asih Triatmaja and Unna Ria Safitri and Alean Kistiani H.S and Dasmadi Dasmadi and Listyowati Puji. R}, title={Analysis of the Influence of Environmental Performance, Leverage, and Size of Companies on Csr Disclosures with Profitability as Moderating }, proceedings={Proceedings of the 1st International Conference on Law, Social Science, Economics, and Education, ICLSSEE 2021, March 6th 2021, Jakarta, Indonesia}, publisher={EAI}, proceedings_a={ICLSSEE}, year={2021}, month={5}, keywords={environmental performance; leverage; company size; csr; profitability}, doi={10.4108/eai.6-3-2021.2306848} }- Nur Asih Triatmaja
Unna Ria Safitri
Alean Kistiani H.S
Dasmadi Dasmadi
Listyowati Puji. R
Year: 2021
Analysis of the Influence of Environmental Performance, Leverage, and Size of Companies on Csr Disclosures with Profitability as Moderating
ICLSSEE
EAI
DOI: 10.4108/eai.6-3-2021.2306848
Abstract
This study aims to determine, analyze and test the effect of environmental performance, leverage, and company size on CSR disclosure with profitability as a moderating variable listed on the Indonesia Stock Exchange. The population of this study is the consumer goods sector companies 2015-2018. Of the 63 listed companies, only 20 companies met the sample criteria using purposive sampling as the sampling method. The data analysis technique used multiple linear regression. Based on the results of the analysis, it can be seen that environmental performance has an effect on CSR disclosure. Leverage has an effect on CSR disclosure. Company size has no effect on CSR disclosure. Profitability variable is a moderating variable that is unable to moderate the relationship between environmental performance and CSR disclosure. Profitability is a moderatingvariable that is unable to moderate the relationship between leverage and CSR disclosure. Profitability is a moderating variable that is unable to moderate the relationship between company size and CSR disclosure.