盈利能力、公司年龄和公有制对企业社会责任披露的影响

A. Gunawan, Hardian Rahmat Puntoro, Rinaldy Putra Pakolo
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引用次数: 5

摘要

本研究的目的是证明盈利能力、公司年龄和公众持股对印度尼西亚证券交易所上市的120家制造公司2015年至2017年期间企业社会责任披露的影响。本研究使用的数据为二手数据;采用多元线性回归分析对样本进行分析。研究结果表明,盈利能力对企业社会责任报告的披露有正向影响,而公司年龄和公众持股对企业社会责任报告的披露没有显著影响。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
THE EFFECT OF PROFITABILITY, COMPANY AGE, AND PUBLIC OWNERSHIP ON CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE
The objective of this study is to prove the effect of profitability, company age, and public ownership on the disclosure of Corporate Social Responsibility in manufacturing companies listed on the Indonesia Stock Exchange for the period 2015 and 2017 in 120 companies. The data used in this research is secondary data; the sample is analyzed using Multiple Linear Regression Analysis. The results conclude that the profitability has a positive effect on disclosure of corporate social responsibility reports, while company age and public share ownership does not significantly affect the disclosure of corporate social responsibility reports.
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