Pengaruh Ukuran Perusahaan, Profitabilitas, Dan Leverage Terhadap Pengungkapan Corporate Social Responsibility (Csr) Pada Perusahaan Sektor Barang Konsumen Non-Primer Yang Terdaftar Di Bursa Efek Indonesia (Bei) Tahun 2021-2024
Analysis shows profitability influences corporate social responsibility disclosure in non-primary consumer goods companies, implying other factors may also play a role.
Key Points
Profitability was identified as a factor in corporate social responsibility disclosure.
21 companies were evaluated during the analysis period from 2021 to 2024.
Data analysis utilized panel data regression with EViews 12 software.
Implications suggest financial indicators alone may not predict CSR transparency in this sector.