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Pengaruh Kinerja Lingkungan dan Profitabilitas terhadap Corporate Social Responsibility Disclosure

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dc.contributor Fakultas Ekonomi dan Bisnis
dc.creator Rachman, Fikri Haikal
dc.creator Rosdiana, Yuni
dc.date 2020-08-25
dc.date.accessioned 2021-03-15T04:01:50Z
dc.date.available 2021-03-15T04:01:50Z
dc.identifier http://karyailmiah.unisba.ac.id/index.php/akuntansi/article/view/23833
dc.identifier 10.29313/.v6i2.23833
dc.identifier.uri http://hdl.handle.net/123456789/29554
dc.description Abstract. This study aims to examine the effect of Environmental Performance and Profitability on Corporate Social Responsibility Disclosure. The method used in this research is a verification method with a quantitative approach. The analytical tool used in this study is multiple regression analysis. The research sample is 16 manufacturing companies for the 2016-2018 observation period (48 observations). The results of tests that have been done, show that Environmental Performance affects the Corporate Social Responsibility Disclosure, Profitability affects the Corporate Social Responsibility Disclosure.Keywords:Corporate Social Responsibility Disclosure,Environmental Performance,Profitability.Abstrak. Penelitian ini bertujuan untuk menguji pengaruh Kinerja Lingkungan dan Profitabilitasterhadap Corporate Social Responsibility Disclosure. Metode yang digunakan dalam penelitian ini adalah metode penenlitian verifikatif dengan pendekatan kuantitatif.Alat analisis yang digunakan dalam penelitian ini adalah analisis regresi berganda.Sampel penelitian adalah 16 perusahaan manufaktur untuk periode pengamatan tahun 2016-2018 (48 pengamatan).Hasil pengujian yang telah dilakukan, menunjukkan bahwa Kinerja Lingkunganberpengaruh terhadap Corporate Social Responsibility Disclosure, Profitabilitasberpengaruh terhadap Corporate Social Responsibility Disclosure.Kata Kunci: Corporate Social Responsibility Disclosure, Kinerja Lingkungan, Profitabilitas
dc.format application/pdf
dc.language eng
dc.publisher Universitas Islam Bandung
dc.relation http://karyailmiah.unisba.ac.id/index.php/akuntansi/article/view/23833/pdf
dc.rights Copyright (c) 2020 Prosiding Akuntansi
dc.source Prosiding Akuntansi; Vol 6, No 2, Prosiding Akuntansi (Agustus, 2020); 668-671
dc.source Prosiding Akuntansi; Vol 6, No 2, Prosiding Akuntansi (Agustus, 2020); 668-671
dc.source 2460-6561
dc.source 10.29313/.v6i2
dc.subject Akuntansi
dc.subject Corporate Social Responsibility Disclosure, Kinerja Lingkungan, Profitabilitas
dc.title Pengaruh Kinerja Lingkungan dan Profitabilitas terhadap Corporate Social Responsibility Disclosure
dc.type info:eu-repo/semantics/article
dc.type info:eu-repo/semantics/publishedVersion
dc.type Peer-reviewed Article
dc.type Kuantitatif


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