(Dokumen + Similarity) Sytematic Literature Review: Determinan Pengungkapan (CSR) Pada Perusahaan Pertambangan Di Indonesia

Susanti, Heni Dwi and Cahyono, Dwi and Maharani, Astrid (2021) (Dokumen + Similarity) Sytematic Literature Review: Determinan Pengungkapan (CSR) Pada Perusahaan Pertambangan Di Indonesia. Juremi : Jurnal Riset Ekonomi, 1 (2). pp. 105-122. ISSN 2798-6489

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Official URL: https://bajangjournal.com/index.php/Juremi/article...

Abstract

This study aims to fill the research gap, knowing, and analyze by providing a systematic literature review of the determinan corporate social responsibility (CSR) disclousure of mining company in Indonesia. This research method uses a systematic literature review process consisting of three stages, namely, planning, implementation and reporting. In the initial search string 916 journal papers were found and 12 journal papers were selected for further research. The results of a systematic literature review of all research contained in journals published from 2016 to 2020 stated that the factors that influence the disclosure of corporate social responsibility in mining companies in Indonesia are very diverse, namely profitability, leverage, liquidity, company size, company growth, ownership. shares, independent commissioners, audit committee, media exposure, foreign ownership, risk minimization, age of publicly owned companies. The most widely used factor in this research is profitability, followed by leverage, where profitability here is an analysis of financial ratios that measures the ability of a company to earn a profit. While leverage is the ability of a management in managing the source of funds, either the wealth of a company or debt.

Item Type:

Article

Subjects:

600 Technology and Applied Science > 650 Business > 657 Accounting

Divisions:

Faculty of Economics > Department of Accounting (S1)

Depositing User:

Astrid Maharani

Contributors: