Pengaruh Karakteristik CEO Terhadap Pengungkapan CSR Perusahaan Industri Keuangan Terdaftar di Bursa Efek Indonesia

Authors : Anisa Fatmawati; Elly Susanti
article cite 0 Year 2025
source: JURNAL ILMIAH GLOBAL EDUCATION
Abstract

This study aims to analyze The purpose of this research is to examine the relationship between CSR and CEO Characteristics, Company Size, profitability, and leverage in financial companies. The data used is secondary data obtained from the public financial reports of the Indonesia Stock Exchange (IDX). Emitters on the IDX consist of 104 major financial companies from 2019 to 2023. The research sample is taken from 19 financials. This study uses panel data regression analysis, model testing, classical assumption testing, and hypothesis testing using the STATA 17 statistical software. The results of this study indicate that CEO age positively and significantly influences CSR disclosure


Concepts :
Islamic Finance and Banking Studies
Financial Analysis and Corporate Governance
Islamic Finance and Communication
article cite 0 Year 2025 source JURNAL ILMIAH GLOBAL EDUCATION
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