ARTICLE
TITLE

The Influence of Company Size, Profitability and Leverage on Corporate Social Responsibility of Corporate Platinum Award Recipient DOI : 10.26905/ap.v8i1.8301

SUMMARY

This study aims to examine the effect of Firm Size (Size), Profitability (ROA), and Leverage (DAR) on the disclosure of Corporate Social Responsibility (CSR) of companies that receive platinum awards in 2021. The period used in this study are listed companies. as the recipient of the 2021 platinum award which was listed on the Indonesia Stock Exchange during 2016-2020. This research is an associative causality study using a quantitative approach. The sample in this study as many as 7 companies that received the platinum award in 2021 were determined based on the purpose sampling method. Data is collected through documentation by taking secondary data. The data analysis technique used is multiple linear regression. The results of this study indicate that the size of the company (Size) has a positive and significant effect on CSR disclosure, Profitability has no effect on CSR disclosure, and Leverage has a negative and significant effect on CSR disclosure. This means that the effect of firm size as measured by assets and leverage as proxied by DAR (Debt Assets Ratio) has an influence on CSR disclosure. However, for companies with high profits and obtaining platinum awards listed on the Exchange during the observation, profitability has no effect on CSR disclosure.

 Articles related

Ridwan Nurazi, Intan Zoraya, Akram Harmoni Wiardi    

The objective of this study is empirically identify the impacts of Good Corporate Governance and capital structure on firm value with financial performance as intervening variable. We operate quantitative approach within the scope of manufacturing compan... see more


Maulana Nadiful Afkar,Andita Sayekti    

Nowadays companies are facing with employee engagement problems. One way that can be done is to implement strong organizational culture in the company to increase employee engagement. Pertamedika IHC made a change in corporate culture that was expected t... see more

Revista: KINERJA

Shih-Yung Wei,Li-Wei Lin,Su-Rong Yan,Yun-Han Zhang    

This paper studies the interaction between the exclusive assets of listed companies (except the financial industry) and the performance of listed companies in Taiwan during the 20 years from 1998 to 2017, and studies the changes of the interaction, and d... see more


Natalia Feruleva, Irina Ivashkovskaya    

In this paper we are going to review both theoretical studies in the field of intellectual capital measurement and empirical research, devoted to analyses of intellectual capital influence on companies’ value and financial performance. As a result, poten... see more


Irena Jindrichovska, Vyacheslav Moskalchuk    

This article aims to compare and contrast the available empirical evidence concerning the capital structure of Polish, Czech and Russian companies. This is an intriguing research area due to the fact that the Czech and Polish economies began their transi... see more