Company Size, Profitability, Leverage, and Corporate Social Responsibility Disclosure Bank in Indonesia

Company Size, Profitability, Leverage, and Corporate Social Responsibility Disclosure Bank in Indonesia

Authors

  • Zaky Machmuddah Universitas Dian Nuswantoro
  • Anna Sumaryati Universitas Dian Nuswantoro
  • Acep Komara Universitas Swadaya Gunung Jati

DOI:

https://doi.org/10.33603/jka.v8i1.9418

Keywords:

Company size, CSR disclosure, Leverage, Profitability

Abstract

This study aims to empirically test the influence of financial performance as proxied by return on assets and leverage on corporate social responsibility (CSR) disclosure and is strengthened by company size. This research is important because the object of this research is banking companies which have a crucial role in considering environmental issues in providing credit. Even though banking companies are not
directly involved in environmental damage issues. The object of this study is banking companies listed on the Indonesia Stock Exchange in 2017-2022. The sample in this study was 21 banking companies selected using a purposive sampling technique and the sample years of these companies were not
consecutive so that 115 observational data were obtained. The analysis technique in this research uses WarpPLS version 7.0. The results of this research show that leverage has a positive influence on corporate social responsibility and company size plays a role in strengthening this influence. However,
profitability does not have a positive influence on corporate social responsibility, while company size strengthens this influence. The implication of this research is the importance of corporate social responsibility disclosure which is supported by leverage and company size for the survival of the company.

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Published

2024-06-30

How to Cite

Machmuddah, Z., Sumaryati, A., & Komara, A. (2024). Company Size, Profitability, Leverage, and Corporate Social Responsibility Disclosure Bank in Indonesia. Jurnal Kajian Akuntansi, 8(1), 76–93. https://doi.org/10.33603/jka.v8i1.9418

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Vol. 8 No. 1 (2024): Article in Press

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