ANALISIS FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN
CORPORATE SOCIAL RESPONSIBILITY PERUSAHAAN
SEKTOR PERTAMBANGAN
(LISTING DI BURSA EFEK INDONESIA PERIODE 2008-2012)
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Institusion
Sekolah Tinggi Ilmu Ekonomi Perbanas Surabaya
Author
PUTRI, ERINA DWI KARTIKA
Subject
657.042 - FINANCIAL ACCOUNTING
Datestamp
2017-07-06 04:03:16
Abstract :
This study aims to analyze the factors that are considered to affect the disclosure of Corporate Social Responsibility (CSR) in the mining sector companies listed in Indonesia Stock Exchange during the period 2008-2012. The factors used in this study include profitability, liquidity, solvency, leverage, and deferred exploration and development costs. The population in this study is a mining company listed on the Indonesia Stock Exchange (IDX) in 2008 -2012. Total sample data in this study were 48 data determined by purposive sampling method. Data analysis was performed using multiple regression analysis with SPSS for Windows 16:00. The results of this study indicate that profitability, liquidity, and solvency has no effect on the mining company's CSR disclosure, leverage and cost of exploration while the effect on CSR disclosure. Keywords: Corporate Social Responsibility (CSR), Profitability, Liquidity, Solvency, Leverage, Deferred Exploration and Development Costs.
This study aims to analyze the factors that are considered to affect the disclosure of Corporate Social Responsibility (CSR) in the mining sector companies listed in Indonesia Stock Exchange during the period 2008-2012. The factors used in this study include profitability, liquidity, solvency, leverage, and deferred exploration and development costs. The population in this study is a mining company listed on the Indonesia Stock Exchange (IDX) in 2008 -2012. Total sample data in this study were 48 data determined by purposive sampling method. Data analysis was performed using multiple regression analysis with SPSS for Windows 16:00. The results of this study indicate that profitability, liquidity, and solvency has no effect on the mining company's CSR disclosure, leverage and cost of exploration while the effect on CSR disclosure. Keywords: Corporate Social Responsibility (CSR), Profitability, Liquidity, Solvency, Leverage, Deferred Exploration and Development Costs.
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