PENGARUH KINERJA LINGKUNGAN, UKURAN PERUSAHAAN, UKURAN DEWAN KOMISARIS, UMUR PERUSAHAAN DAN LEVERAGE TERHADAP CSR DISCLOUSURE
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Institusion
Sekolah Tinggi Ilmu Ekonomi Perbanas Surabaya
Author
NURJANAH, ENNY
Subject
658.151 1 - MANAGEMENT ACCOUNTING
Datestamp
2017-07-04 01:32:23
Abstract :
Corporate social responsibility is an actor concept undertaken by the company as a form of their responsibility towards the social or the environment in which they operate. This study aimed to determine the effect of environmental performance, firm size, board size, firm age and leverage on the disclosure of CSR in companies listed on the Indonesia Stock Exchange (IDX). The data used in this study is that the data used to fulfill the purposes of this study derived from secondary data drawn from the annual reports of companies listed on the Indonesia Stock Exchange(IDX) and have followed the Performance Rating Program in Environment Management(PROPER) in the period2010-2012. The analysis model used in this study is multiple regression analysis. Analysis model was chosen because the study was designed to examine the effect of independent variable son the dependent variable. The analysis showed that the environmental performance variables, firm size and board size have a positive effect on CSR disclosure. Firm age and leverage has no effect on CSR disclosure. Keywords: environmental performance, firm size, board size, firm age and leverage, CSR. PROPER
Corporate social responsibility is an actor concept undertaken by the company as a form of their responsibility towards the social or the environment in which they operate. This study aimed to determine the effect of environmental performance, firm size, board size, firm age and leverage on the disclosure of CSR in companies listed on the Indonesia Stock Exchange (IDX). The data used in this study is that the data used to fulfill the purposes of this study derived from secondary data drawn from the annual reports of companies listed on the Indonesia Stock Exchange(IDX) and have followed the Performance Rating Program in Environment Management(PROPER) in the period2010-2012. The analysis model used in this study is multiple regression analysis. Analysis model was chosen because the study was designed to examine the effect of independent variable son the dependent variable. The analysis showed that the environmental performance variables, firm size and board size have a positive effect on CSR disclosure. Firm age and leverage has no effect on CSR disclosure. Keywords: environmental performance, firm size, board size, firm age and leverage, CSR. PROPER
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