A. Gunawan, Hardian Rahmat Puntoro, Rinaldy Putra Pakolo
{"title":"盈利能力、公司年龄和公有制对企业社会责任披露的影响","authors":"A. Gunawan, Hardian Rahmat Puntoro, Rinaldy Putra Pakolo","doi":"10.25105/JAT.V5I2.4860","DOIUrl":null,"url":null,"abstract":"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.","PeriodicalId":303364,"journal":{"name":"Jurnal Akuntansi Trisakti","volume":"47 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2019-08-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"5","resultStr":"{\"title\":\"THE EFFECT OF PROFITABILITY, COMPANY AGE, AND PUBLIC OWNERSHIP ON CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE\",\"authors\":\"A. Gunawan, Hardian Rahmat Puntoro, Rinaldy Putra Pakolo\",\"doi\":\"10.25105/JAT.V5I2.4860\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"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.\",\"PeriodicalId\":303364,\"journal\":{\"name\":\"Jurnal Akuntansi Trisakti\",\"volume\":\"47 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2019-08-16\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"5\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Jurnal Akuntansi Trisakti\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.25105/JAT.V5I2.4860\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Jurnal Akuntansi Trisakti","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.25105/JAT.V5I2.4860","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
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.