@thesis{thesis,
		author={SUSANTI  HERLINA},
		title ={PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2010-2012},
		year={2014},
		url={http://eprints.perbanas.ac.id/1887/},
		abstract={This study aims to analyze the effect of firm characteristics on the
disclosure of corporate social responsibility. Disclosure of corporate social
responsibility is the dependent variable in this study as measured by Global
Reporting Initiative containing 79 indicator measuring corporate social
responsibility. The independent variables were studied is size, profitability,
leverage, management ownership, institutional ownership and audit committe.
The sample is a manufacturing company listed on the Indonesia Stock Exchange
in the year 2010 to 2012. The sample was selected using purposive sampling
method and obtained a sample of 192 companies. Hypothesis testing is done with
multiple regression analysis.The results of this study indicate that the variable
size of affect to corporate social responsibility disclosure. However, profitability,
leverage, management ownership, institutional ownership and audit committee
doesn?t affect to corporate social responsibility disclosure.

Keywords : Disclosure of corporate social responsibility, size, profitability,
leverage, management ownership, institutional ownership, audit committee.}
		}