FAKTOR – FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN
CORPORATE SOSIAL RESPONSIBILITY (CSR) PADA PERUSAHAAN
PERTAMBANGAN YANG TERDAFTAR DI BEI
TAHUN 2009 - 2011
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Institusion
Sekolah Tinggi Ilmu Ekonomi Perbanas Surabaya
Author
SURYANI, CHARINA GARIS
Subject
657.042 - FINANCIAL ACCOUNTING
Datestamp
2017-05-15 09:51:20
Abstract :
Today, financial condition is not enough to guarantee the value of the company to grow continuously. Corporate sustainability will secured if the companies pay attention to the social and environmental dimensions. With an increasingly critical societal change and be able to exercise social control which raises a new awareness of the importance of Corporate Social Responsibility (CSR). Mining industry has to know that there is a positive correlation between the implementation of CSR with increased appreciation for the international and domestic industry. They have to understand that the implementation of CSR not only regard merely as a cost, but also a long-term investment for the company. This research aims to examine the effect of profitability, leverage, firm size and firm age on CSR disclosure by mining companies. The sample used is a mining company listed on the Stock Exchange since 2009 until 2011. The conclusion of the this study is leverage, firm size, and firm age have a significant effect of CSR disclosure by companies sampled, but profitability haven?t significant effect on CSR disclosure by the sample companies. Key words: CSR, profitability, leverage, firm size and firm age
Today, financial condition is not enough to guarantee the value of the company to grow continuously. Corporate sustainability will secured if the companies pay attention to the social and environmental dimensions. With an increasingly critical societal change and be able to exercise social control which raises a new awareness of the importance of Corporate Social Responsibility (CSR). Mining industry has to know that there is a positive correlation between the implementation of CSR with increased appreciation for the international and domestic industry. They have to understand that the implementation of CSR not only regard merely as a cost, but also a long-term investment for the company. This research aims to examine the effect of profitability, leverage, firm size and firm age on CSR disclosure by mining companies. The sample used is a mining company listed on the Stock Exchange since 2009 until 2011. The conclusion of the this study is leverage, firm size, and firm age have a significant effect of CSR disclosure by companies sampled, but profitability haven?t significant effect on CSR disclosure by the sample companies. Key words: CSR, profitability, leverage, firm size and firm age
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