PENGARUH UKURAN PERUSAHAAN DAN PROFITABILITAS TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL DAN LINGKUNGAN PERUSAHAAN

Syahrial Maulana Sudarto, Iwan Sukoco, Dian Fordian

Abstrak


This study aims to determine the effect of company size and profitability on social and environmental responsibility disclosure in food and beverage subsector companies listed on the Indonesia Stock Exchange in 2018 – 2019. The method used in this study is a quantitative method with an explanatory type of research—statistical test analysis using panel data regression analysis. The results of this study indicate that the variables of company size and profitability significantly affect the disclosure of corporate social and environmental responsibility simultaneously. Company size variables negatively influence corporate social and environmental responsibility disclosure. Meanwhile, profitability does not affect corporate social and environmental responsibility disclosure.

Penelitian ini bertujuan untuk mengetahui pengaruh ukuran perusahaan dan profitabilitas terhadap pengungkapan tanggung jawab sosial dan lingkungan di perusahaan subsektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia pada tahun 2018 – 2019. Metode yang digunakan dalam penelitian ini adalah metode kuantitatif dengan jenis penelitian eksplanatif. Analisis uji statistik menggunakan analisis regresi data panel. Hasil penelitian ini mengindikasikan bahwa variabel ukuran perusahaan dan profitabilitas berpengaruh signifikan terhadap pengungkapan tanggung jawab sosial dan lingkungan perusahaan secara simultan. Variabel ukuran perusahaan memiliki pengaruh negatif terhadap pengungkapan tanggung jawab sosial dan lingkungan perusahaan. Sedangkan, profitabilitas tidak berpengaruh terhadap pengungkapan tanggung jawab sosial dan lingkungan perusahaan.


Kata Kunci


ukuran perusahaan; profitabilitas; pengungkapan tanggung jawab sosial dan lingkungan perusahaan

Teks Lengkap:

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Referensi


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DOI: https://doi.org/10.24198/adbispreneur.v8i2.38196

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