Pengaruh Ukuran Perusahaan, Growth dan Media Exposure Terhadap Pengungkapan Corporate Social Responsibility

Authors

  • Nur Sadiah Hasibuan Universitas Muhammadiyah Prof. DR. HAMKA
  • Fitrisia Fitrisia Universitas Muhammadiyah Prof. DR. HAMKA
  • Mulyaning Wulan Universitas Muhammadiyah Prof. DR. HAMKA

DOI:

https://doi.org/10.33510/statera.2020.2.2.167-180

Keywords:

firm size, growth, media exposure, corporate social responsibility disclosure

Abstract

This research purposes to determine the effect of firm size, growth and media exposure for Corporate Social Responsibility Disclosure. This research uses food and beverage subsector manufacturing companies listed on the Indonesian Stock Exchange (IDX) in 2014-2018. The total number of companies used as as sample is 8 companies The result of simultant test, firm size, growth and media exposure has an impact on Corporate Social Responsibility Disclosure. While the result of t test showed a significant positive effect of variable firm size and media exposure on CSR Disclosure. While variable growth showed not significantly effect positive on CSR Disclosure.

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Published

2020-10-31

How to Cite

Hasibuan, N. S., Fitrisia, F., & Wulan, M. (2020). Pengaruh Ukuran Perusahaan, Growth dan Media Exposure Terhadap Pengungkapan Corporate Social Responsibility. STATERA: Jurnal Akuntansi Dan Keuangan, 2(2), 167–180. https://doi.org/10.33510/statera.2020.2.2.167-180

Issue

Vol. 2 No. 2 (2020)

Section

Articles