Record Details

KEPEMILIKAN MANAJERIAL DAN LEVERAGE SEBAGAI PREDIKTOR PROFITABILITAS DAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY

Buletin Studi Ekonomi

View Archive Info
 
 
Field Value
 
Title KEPEMILIKAN MANAJERIAL DAN LEVERAGE SEBAGAI PREDIKTOR PROFITABILITAS DAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY
 
Creator Agus Dwipayadnya, Putu
Wiagustini, Ni Luh Putu
Anom Purbawangsa, Ida Bgs.
 
Subject Managerial Ownership, Leverage, Profitability and Corporate Social Responsibility Disclosure
 
Description Managerial Ownership and Leverage as Profitability Predictor and Corporate Social Responsibility Disclosure. This study aimed to determine the effect of managerial ownership composition and leverage on profitability and disclosure of CSR. The population in this study are manufacturing companies listed in Indonesia Stock Exchange. Sampling was conducted research with purposive sampling method so that the sample of this study as many as 24 companies. The research data is secondary data obtained from the website of the Indonesia Stock Exchange and the Indonesian Capital Market Directory from 2009 until 2013. Testing research hypotheses using path analysis technique (path analysis). The results showed that: (1) managerial ownership and leverage impact positivelly on profitability. (2) managerial ownership effect negativelly on leverage. (3) managerial ownership and leverage do not affect the disclosure of CSR. (4) profitability impact positively on the disclosure of CSR. (5) profitability is able to mediate the relationship managerial ownership and leverage on CSR disclosure. Keywords: Managerial Ownership, Leverage, Profitability and Corporate Social Responsibility Disclosure
 
Publisher Buletin Studi Ekonomi
 
Date 2016-02-24
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier https://ojs.unud.ac.id/index.php/bse/article/view/18839
 
Source Buletin Studi Ekonomi; VOL.20.NO.2.AGUSTUS 2015 (PP 83-176)
Buletin Studi Ekonomi; VOL.20.NO.2.AGUSTUS 2015 (PP 83-176)
2580-5312
1410-4628
 
Language eng
 
Relation https://ojs.unud.ac.id/index.php/bse/article/view/18839/12423