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The Influence of CSR, the Size of the Board of Commissioners and Leverage on Profitability of Manufacturing Companies Listed in BEI

Bibliographic Data

ID22212912
AuthorsThomas Sumarsan Goh (0000-0002-3389-8107, Universitas Sumatera Utara), Henry Henry (0000-0002-0036-1389), Erika Erika (0000-0002-8821-995X)
Year2021
Volume4
Issue1
Pages1295-1304
Publication date2021-02-22
Peer ReviewedYes
Open AccessYes
TypeARTICLE
VenueBudapest International Research and Critics Institute (BIRCI-Journal) Humanities and Social Sciences (JOURNAL)
Journal identifiersISSN: 2615-1715 • E-ISSN: 2615-3076
PublisherBudapest International Research and Critics Institute (PUBLISHER)
DOI10.33258/birci.v4i1.1756
OpenAlexW3131799672
LanguageEN

This research aims to know the impact of CSR, number of commissioners committee and leverage on profitability at manufacturing companies at Indonesian Stock Exchange. This study is quantitative descriptive. The data collection is from taking manufacturing companies’ financial statements that are listed at Indonesian Stock Exchange, according to the number of samples, selecting from purposive sampling. Data analysis method is multiple regression method at 5% of significant. The result of the study is the coefficient determination is 20.6%, means that the impact of independent variables is 20.6%, and the remaining is affected by other variables. The result of the study shows that leverage has impact on ROA, partially, and CSR and number of commissioner have no impact on ROA; however, simultaneously, CSR, number of commisioners and leverage has impacted significantly on ROA

Annual report · Business · Corporate social responsibility · Descriptive statistics · Econometrics · Economics · Indonesian · Nonprobability sampling · Profitability index · Regression analysis · Statistics · Stock exchange · Variables · Corporate Governance and Financial Management · Corporate Social Responsibility Disclosure · Financial Analysis and Corporate Governance · Mathematics · Accounting · Finance

Citation velocityhistorical
Highly citedNo

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