PENGARUH PROFITABILITAS, UMUR PERUSAHAAN DAN UKURAN PERUSAHAAN TERHADAP CORPORATE SOCIAL RESPONSIBILITY (CSR) DISCLOSURE
(Studi Empiris pada Perusahaan Industri Dasar dan Kimia yang Terdaftar di Bursa Efek Indonesia Tahun 2010-2014)
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Institusion
Sekolah Tinggi Ilmu Ekonomi Perbanas Surabaya
Author
ANDRAYANI, DEVI
Subject
657.042 - FINANCIAL ACCOUNTING
Datestamp
2017-07-03 08:48:04
Abstract :
This study aims to provide an overview of information disclosure practices of the company base and chemical industry social responsibility listed in the Indonesia Stock Exchange and determine the effect of profitability, firm age and size of the company on the disclosure of corporate social responsibility. This study uses a quantitative approach and the population in this study are all chemical and basic industry companies listed on the Indonesia Stock Exchange (2010-2014). Samples were obtained by using purposive sampling method, the data used 15 companies. Data collection methods used in this study is a content analysis of social disclosure in the annual report of the company. This study uses multiple regression analysis as data analysis with SPSS 16.0 for Windows. The results of this study indicate that profitability and firm age affects the disclosure of social responsibility, but the size of the company does not affect the disclosure of social responsibility. Keywords : corporate social responsibility disclosure, profitability, firm age and size.
This study aims to provide an overview of information disclosure practices of the company base and chemical industry social responsibility listed in the Indonesia Stock Exchange and determine the effect of profitability, firm age and size of the company on the disclosure of corporate social responsibility. This study uses a quantitative approach and the population in this study are all chemical and basic industry companies listed on the Indonesia Stock Exchange (2010-2014). Samples were obtained by using purposive sampling method, the data used 15 companies. Data collection methods used in this study is a content analysis of social disclosure in the annual report of the company. This study uses multiple regression analysis as data analysis with SPSS 16.0 for Windows. The results of this study indicate that profitability and firm age affects the disclosure of social responsibility, but the size of the company does not affect the disclosure of social responsibility. Keywords : corporate social responsibility disclosure, profitability, firm age and size.
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