The effect of company size, profitability, and international share ownership on corporate social responsibility disclosure

Sari, Ratna (2021) The effect of company size, profitability, and international share ownership on corporate social responsibility disclosure. Point of View Research Accounting and Auditing, 2 (1). pp. 35-42. ISSN 2722-7820

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Abstract

The impact of company size, profitability, and foreign ownership on the disclosure of corporate social responsibility in mining companies on the stock exchange is explored in this study. The data in this analysis was derived from the IDX-listed financial statements of mining companies. Via a database library, this research uses secondary data by collecting data relevant to the research approach used for data analysis is multiple linear regression analysis. The findings showed that the greater the size of the organization, the improved Corporate Social Responsibility (CSR) disclosure, the positive and important effect of the company's size on Corporate Social Responsibility. The findings showed that profitability had a beneficial and significant effect on corporate social responsibility (CSR). The greater the performance of the business, the greater the disclosure of Corporate Social Responsibility (CSR). The results of the hypothesis test suggest that the greater the ownership of foreign shares held by a corporation, the greater the disclosure of corporate social responsibility. The size of the company and foreign ownership at the same time (together) have a positive and relevant influence on corporate social responsibility.

Item Type:	Article
Subjects:	H Social Sciences > HB Economic Theory H Social Sciences > HG Finance H Social Sciences > HJ Public Finance
Divisions:	FAKULTAS EKONOMI > AKUNTANSI
Depositing User:	Unnamed user with email admin@umi.ac.id
Date Deposited:	10 Jul 2023 07:48
Last Modified:	10 Jul 2023 07:48
URI:	http://repository.umi.ac.id/id/eprint/3128

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