PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2008-2014

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UEU » Journal » Akuntansi
Posted by [email protected] at 29/01/2021 11:33:19 • 288 Views

PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2008-2014

Created by :
Rilla Gantino ( 0324046802 )

Subject:	CSR BURSA EFEK
Alt. Subject :	RETURN ON EQUITY
Keyword:	BEI ROE ROA

Alt. Description

This study examine the influence of firm size, firm risk, capital intensity, leverage, tax, litigation, ownership structure, and growth opportunity for accounting conservatism.The study population was 129 manufacturing companies listed in Indonesian Stock Exchange between 2009 and 2011. Based on purposive sampling method, 38 manufaturing companies was selected (or 114 observations). Data was selected from the companies� financial reports and analysed by using multiple linear regression. This study uncovered that. the firm size, firm risk, capital intensity, leverage, tax, litigation, ownership structure, and growth opportunity have influence for accounting conservatism collectively. But, only firm size, firm risk, capital intensity, ownership structure and growth opportunity affect accounting conservatism individually in the studied companies.

Date Create	:	29/01/2021
Type	:	Text
Format	:	pdf
Language	:	Indonesian
Identifier	:	UEU-Journal-11_0755
Collection ID	:	11_0755

Source :
Jurnal Dinamika Akuntansi dan Bisnis Vol. 3(2), 2016

Relation Collection:
Fakultas Ekonomi dan Bisnis

Coverage :
Civitas Akademika Universitas Esa Unggul

Rights :
@2021 Perpustakaan Universitas Esa Unggul

Publication URL :
https://digilib.esaunggul.ac.id/pengaruh-corporate-social-responsibility-terhadap-kinerja-keuangan-perusahaan-manufaktur-yang-terdaftar-di-bursa-efek-indonesia-periode-20082014-18024.html

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