Corporate Social Responsibility, Profitabilitas dan Ukuran Perusahaan: Sebuah Hubungan Dependensi

  • Hayu Wikan Kinasih
  • Wikan Isthika
  • Tita Fi’lia Amartiwi

Abstract

This study aims to examine the influence of profitability and company size onCorporate social Responsibility (CSR). CSR measurements are carried out using theCSR costs incurred by the company. The object of research is manufacturingcompanies listed on the IDX in 2016-2019. By using purposive sampling, weobtained 140 observations. To prove whether there is an influence betweenprofitability and company size on CSR, multiple linear regression analysis is used.The test results show that profitability and company size have an effect on CSR
Published
2021-07-01
How to Cite
KINASIH, Hayu Wikan; ISTHIKA, Wikan; AMARTIWI, Tita Fi’lia. Corporate Social Responsibility, Profitabilitas dan Ukuran Perusahaan: Sebuah Hubungan Dependensi. Jurnal Akuntansi dan Audit Syariah (JAAiS), [S.l.], v. 2, n. 1, p. 81-89, july 2021. ISSN 2775-8443. Available at: <http://e-journal.iainpekalongan.ac.id/index.php/JAAiS/article/view/4098>. Date accessed: 21 oct. 2021. doi: https://doi.org/10.28918/jaais.v2i1.4098.
Section
Articles