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Pengaruh Profitabilitas terhadap Luas Pengungkapan Corporate Social Responsibility (CSR) dengan Ukuran Dewan Komisaris sebagai Variabel Moderasi
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Institusion
Universitas Katolik Musi Charitas
Author
Natalia, Cyntya
Subject
HB Economic Theory 
Datestamp
2021-08-14 03:13:01 
Abstract :
The purpose of this study is to examine the profitability on Corporate Social Responsibility (CSR) disclosure with the size of the board of commissioners as a moderating variable. The population in this study are infrastructure, utilities, and transportation companies listed on Indonesia Stock Exchange in the 2017-2019 period. The sampling technique in this study is purposive sampling and produced 192 company as samples. The data analysis method used is Moderate Regression Analysis (MRA). The result of this study is the size of the board of commissioners able to moderate the relationship between profitability and Corporate Social Responsibility (CSR) disclosure. Keywords: Profitability, Corporate Social Responsibility (CSR) Disclosure, The Size of The Board of Commissioners 
Institution Info

Universitas Katolik Musi Charitas