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description Research paper public Sekolah Tinggi Ilmu Ekonomi Trisakti

PENGARUH KINERJA KEUANGAN DAN TATA KELOLAPERUSAHAAN TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN

Vivian Christiana, Deasy Ariyanti Rahayuningsih
Diterbitkan 1 September 2021

Abstrak

The purpose of this research is to analyze factors that affect the disclosure of corporates social responsibility. The factors are profitability, firm size, foreign ownership, liquidity, board size, tax aggressiveness, debt ratio, growth and firm age impact to Corporate Social Responsibility (CSR) disclosure. The samples of this research are non-financial companies listed in Indonesia Stock exchange during the research period 2017 until 2019. There are 155 companies used as samples. The hypotheses were tested by using multiple regression analysis. The results show that firm size, foreign ownership, tax aggressiveness and firm age have effect to CSR implementation. On the other hand, profitability, board size, debt ratio, liquidity and growth have no influence on CSR disclosure.

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