INFLUENCE OF MANAGERIAL OWNERSHIP, LEVERAGE, PROFITABILITY, ON CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE

Authors

  • Sri Madona Saleh FEBI IAIN Batusangkar
  • Elfina Yenti FEBI IAIN Batusangkar

DOI:

https://doi.org/10.31958/imara.v6i1.5663

Abstract

This study aims to see the effect of managerial ownership, leverage, profitability on the disclosure of corporate social responsibility. The type of research used is casual comparative quantitative. The results of this study indicate that managerial ownership has a positive and significant effect on corporate social responsibility. Leverage (DER) has a negative and insignificant effect on corporate social responsibility. Profitability (ROA) has a negative and insignificant effect on corporate social responsibility. Simultaneous testing concludes that managerial ownership, leverage (DER), and profitability (ROA) variables simultaneously have a significant effect on corporate social responsibility. From the coefficient of determination test, it can be concluded that 43.6% of corporate social responsibility disclosures can be explained by managerial ownership, leverage (DER) and profitability (ROA).

 

Keywords

:

Corporate Social Responsibility, Managerial Ownership, Leverage, And Profitability

 

References

Alwasilah, Suryadi dan karyono. 2009. Etnopedagogi :Landasan Praktek Pendidikan dan Pendidikan Guru. Bandung: Kiblat.

Aktamis, H., & Ergin, Ö. (2008). The effect of scientific process skills education on students’ scientific creativity, science attitudes and academic achievements. Asia-Pacific Forum on Science Learning and Teaching, 9(1), 1–21.

Ediyanto, E., Atika, I., Hayashida, M., & Kawai, N. (2018). A literature study of science process skill toward deaf and hard of hearing students. Proceedings of the 1st Annual International Conference on Mathematics, Science, and Education (ICoMSE 2017). https://doi.org/10.2991/icomse-17.2018.23

Mumpuni, K.E. (2014). Integrasi Potensi dan Kearifan Lokal Pegunungan Muria sebagai Pengembangan Modul Mater

Keanekaragaman Hayati dan Konservasi untuk

Siswa SMA. Tesis tidak diterbitkan. Malang:

Universitas Negeri Malang.

Permatasari, P.A., Dwiastuti, S., Suwarno. (2016). Pengaruh Penggunaan Modul Berbasis Guided Inquiry terhadap Peningkatan Motivasi Belajar dan Kemampuan Berpikir Kritis Siswa. Proceeding Biology Education Conference. Vol. 13(1): 318-324.

Pratiwi, H.E. (2013). Pengembangan Modul Pembelajaran Biologi Berbasis Hybrid Learning untuk Meningkatkan Kemampuan Berpikir Kritis dan Hasil Belajar Siswa Kelas XI. Skripsi tidak diterbitkan. Malang: Universitas Negeri Malang.

Prastowo, A. (2012). Panduan Kreatif Membuat Bahan Ajar Inovatif. Yogyakarta: Diva Press.

Rahardini, R. R. B., Suryadarma, I. G. P., & Wilujeng, I. (2017). The effect of science learning integrated with local potential to improve science process skills. AIP Conference Proceedings 1868, 080008. https://doi.org/10.1063/1.4995192.

Suratsih. (2007). Pengembangan Modul Pembelajaran Biologi Berbasis Potensi Lokal dalam Kerangka Implementasi KTSP SMA di Yogyakarta. Penelitian Unggulan UNY. Fakultas Matematika dan Ilmu Pengetahuan Alam, Universitas Negeri Yogyakarta.

Robinson, J. W., & Crittenden, W. B. (1972). Learning modules: A concept for extension educators? Journal of Extension, 10(4), 35–44. https://www.joe.org/joe/1972winter/1972-4-a3.pdf

Downloads

Published

2022-06-15

How to Cite

Saleh, S. M., & Yenti, E. (2022). INFLUENCE OF MANAGERIAL OWNERSHIP, LEVERAGE, PROFITABILITY, ON CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE. Imara: Jurnal Riset Ekonomi Islam, 6(1), 72–83. https://doi.org/10.31958/imara.v6i1.5663

Issue

Vol. 6 No. 1 (2022): IMARA: JURNAL RISET EKONOMI ISLAM

Section

Articles

License

Copyright (c) 2022 Sri Madona Saleh

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.

Authors who publish with this journal agree to the following terms:

  • Authors retain copyright and grant the journal the right of first publication with the work simultaneously licensed under?áa Creative Commons Attribution-NonCommercial 4.0 International License?áthat allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
  • Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
  • Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.