PENGARUH PROFITABILITAS, LEVERAGE, UKURAN PERSAHAAN, UKURAN DEWAN KOMISARIS INDEPENDEN, DAN KEPEMILIKAN ASING TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR)
Total View This Week0
Total View This Week0
Institusion
Sekolah Tinggi Ilmu Ekonomi Perbanas Surabaya
Author
FADHIL, MUHAMAD
Subject
657.042 - FINANCIAL ACCOUNTING
Datestamp
2017-07-05 01:43:55
Abstract :
This study aimed to examine the effect of profitability, leverage, firm size, board of commissioners independent size, and foreign ownership on the disclosure of Corporate Social Responsibility (CSR). The population in this study were manufacturing listed companies in Indonesia Stock Exchange in 2012 until 2014. The sample was determined by purposive sampling method, so that total sample within 3 years is 102 sample. Data used is secondary data obtained from www.idx.co.id. The analytical method used is multiple regression analysis. Based on the results of multiple regression analysis with significance level of 5%, then the results of this study concluded profitability no significant effect on the disclosure of corporate social responsibility, leverage has a significant influence on the disclosure of corporate social responsibility, the size of the company has significant influence on the disclosure of corporate social responsibility, board of commissioners independent size has significant influence on the disclosure of corporate social responsibility, and the foreign ownership has no significant effect on the disclosure of corporate social responsibility. Keywords: disclosure of Corporate Social Responsibility (CSR), profitability, leverage, firm size, board of commissioners independent size and foreign ownership.
This study aimed to examine the effect of profitability, leverage, firm size, board of commissioners independent size, and foreign ownership on the disclosure of Corporate Social Responsibility (CSR). The population in this study were manufacturing listed companies in Indonesia Stock Exchange in 2012 until 2014. The sample was determined by purposive sampling method, so that total sample within 3 years is 102 sample. Data used is secondary data obtained from www.idx.co.id. The analytical method used is multiple regression analysis. Based on the results of multiple regression analysis with significance level of 5%, then the results of this study concluded profitability no significant effect on the disclosure of corporate social responsibility, leverage has a significant influence on the disclosure of corporate social responsibility, the size of the company has significant influence on the disclosure of corporate social responsibility, board of commissioners independent size has significant influence on the disclosure of corporate social responsibility, and the foreign ownership has no significant effect on the disclosure of corporate social responsibility. Keywords: disclosure of Corporate Social Responsibility (CSR), profitability, leverage, firm size, board of commissioners independent size and foreign ownership.
Download
book
BibTex
Latex, Jabref
cloud_download
Original Resource
url resource Institution
