Kusumawati, Eny and Fauziah, Fathimah Fenti (2020) PENGARUH LIKUIDITAS, LEVERAGE, DEWAN KOMISARIS INDEPENDEN, KINERJA LINGKUNGAN, DAN KEPEMILIKANSAHAM PUBLIK TERHADAP PENGUNGKAPANCORPORATE SOCIAL RESPOSIBILITY (Studi Empiris pada Perusahaan Sektor Pertanian dan Pertambangan yang terdaftar di Bursa Efek Indonesia Periode 2013-2018). In: Seminar Nasional dan Call For Paper 2020 : “Paradigma Pengembangan Ekonomi Kreatif di Era 4.0”. STIE Widya Wiwaha, Yogyakarta, pp. 59-72. ISBN 978-602-51174-9-7
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Abstract
Corporate social responsibility (CSR) is a form of corporate social responsibility that was originally formed on a voluntary basis and developed into an obligation after the issuance of Law 40/2007. The company's participation in implementing CSR can ease the burden of the government in addressing social problems that often arise. Researchers focus on factors that influence CSR from a financial and non-financial perspective. The sample selection method uses purposive sampling in the agricultural and mining sub-sectors listed on the Indonesia Stock Exchange in the 2013-2018 period. The analysis tool uses multiple linear regression analysis. The results provide empirical evidence that liquidity, leverage, independent board of commissioners, and environmental performance influence CSR disclosure, whereas public share ownership does not affect CSR disclosure. Keywords: CSR, liquidity, leverage, independent board of commissioners, environmental performance.
| Item Type: | Book Section |
|---|---|
| Subjects: | B. Manajemen > Manajemen Keuangan |
| Divisions: | S1 Manajemen |
| Depositing User: | Library STIE Widya Wiwaha |
| Date Deposited: | 27 Jan 2020 04:26 |
| Last Modified: | 05 Feb 2020 02:12 |
| URI: | http://eprint.stieww.ac.id/id/eprint/1093 |
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