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PENGARUH SIZE, PROFITABILITAS, LEVERAGE DAN UMUR PERUSAHAAN TERHADAP PENGUNGKAPAN TANGGUNGJAWAB SOSIAL PERUSAHAAN (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2014-2018)

JURNAL AKUNTANSI DAN KEUANGAN DAERAH · Vol. 15 No. 1 (2020) · pp. 100–112

DOI
10.52062/jakd.v15i1.1469
ISSN
2621-6787, 1978-4848
Published
2020-12-13
Publisher
Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih
Language
eng

Abstract

This research aims to obtain empirical evidence on the analysis of factors influencing The disclosure of Corporate social responsibility in manufacturing companies in Indonesia. Factors used include Size, Profitability, Leverage, and age of the company. Measurement of the corporate social responsibility disclosure Using the Global REPORTING Initiative (GRI). There are 79 items to detect the level of disclosure of corporate social responsibility. The population of this research is all the financial data of manufacturing companies listed on IDX period 2014-2018. The sample determination method used in this study is the purposive sampling method. The samples used in this research are all manufacturing companies that publish annual and financial reports during the observation period. Total sample used in this study as much as 40 companies. The data used is secondary data from IDX. The analytical techniques used are multiple linear regression analyses.The results of this study showed that the company size affects the disclosure of corporate social responsibility, while profitability, leverage, and the company's age do not affect the disclosure ofcorporate social responsibility.

Collaboration network of the authors

21 authors · 34 co-authorship links

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Co-authorOrganisationJoint articles
Sylvia Christina DaatAffiliation unknown3
Aaron M.A. SimanjuntakAffiliation unknown2
Jupri PabenoAffiliation unknown1
Theo AllolayukAffiliation unknown1
Firdayani FirdayaniAffiliation unknown1
Elita W. R. Br AritonangAffiliation unknown1
Marselina Inggrid DuwuAffiliation unknown1
Andika RanteAffiliation unknown1
Stevani Veronica M. IreeuwAffiliation unknown1
Futry Dwi JayantiAffiliation unknown1
Marice WaroiAffiliation unknown1
Ramadhan S.S ManafeAffiliation unknown1
Adolf Z.D SiahayAffiliation unknown1
Karlin Novyandi NumberiAffiliation unknown1
Cornelia Desiani MataniAffiliation unknown1
Ida Ayu Purba RianiAffiliation unknown1
Nengsi Oktavia MakalewAffiliation unknown1
Pascalina Van Sweet SesaAffiliation unknown1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://ejournal.uncen.ac.id/index.php/JAKED/oai, first harvested 1 Nov 2026, last seen 1 Nov 2026.
Original metadata (oai_dc) 
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	<dc:title xml:lang="en-US">PENGARUH SIZE, PROFITABILITAS, LEVERAGE DAN UMUR PERUSAHAAN TERHADAP PENGUNGKAPAN TANGGUNGJAWAB SOSIAL PERUSAHAAN (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2014-2018)</dc:title>
	<dc:creator>Irianti, Ike Nur</dc:creator>
	<dc:creator>Allo Layuk, Paulus Kombo</dc:creator>
	<dc:creator>Andrianti, Hastutie Noor</dc:creator>
	<dc:description xml:lang="en-US">This research aims to obtain empirical evidence on the analysis of factors influencing The disclosure of Corporate social responsibility in manufacturing companies in Indonesia. Factors used include Size, Profitability, Leverage, and age of the company. Measurement of the corporate social responsibility disclosure Using the Global REPORTING Initiative (GRI). There are 79 items to detect the level of disclosure of corporate social responsibility. The population of this research is all the financial data of manufacturing companies listed on IDX period 2014-2018. The sample determination method used in this study is the purposive sampling method. The samples used in this research are all manufacturing companies that publish annual and financial reports during the observation period. Total sample used in this study as much as 40 companies. The data used is secondary data from IDX. The analytical techniques used are multiple linear regression analyses.The results of this study showed that the company size affects the disclosure of corporate social responsibility, while profitability, leverage, and the company's age do not affect the disclosure ofcorporate social responsibility.</dc:description>
	<dc:publisher xml:lang="en-US">Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih</dc:publisher>
	<dc:date>2020-12-13</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://ejournal.uncen.ac.id/index.php/JAKED/article/view/1469</dc:identifier>
	<dc:identifier>10.52062/jakd.v15i1.1469</dc:identifier>
	<dc:source xml:lang="en-US">JURNAL AKUNTANSI DAN KEUANGAN DAERAH; Vol. 15 No. 1 (2020); 100-112</dc:source>
	<dc:source xml:lang="id-ID">JURNAL AKUNTANSI DAN KEUANGAN DAERAH; Vol 15 No 1 (2020); 100-112</dc:source>
	<dc:source>2621-6787</dc:source>
	<dc:source>1978-4848</dc:source>
	<dc:source>10.52062/jakd.v15i1</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://ejournal.uncen.ac.id/index.php/JAKED/article/view/1469/1168</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2020 JURNAL AKUNTANSI DAN KEUANGAN DAERAH</dc:rights>
</oai_dc:dc>