PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2010-2012
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Institusion
Sekolah Tinggi Ilmu Ekonomi Perbanas Surabaya
Author
SUSANTI, HERLINA
Subject
658.151 1 - MANAGEMENT ACCOUNTING
Datestamp
2017-07-06 05:09:24
Abstract :
This study aims to analyze the effect of firm characteristics on the disclosure of corporate social responsibility. Disclosure of corporate social responsibility is the dependent variable in this study as measured by Global Reporting Initiative containing 79 indicator measuring corporate social responsibility. The independent variables were studied is size, profitability, leverage, management ownership, institutional ownership and audit committe. The sample is a manufacturing company listed on the Indonesia Stock Exchange in the year 2010 to 2012. The sample was selected using purposive sampling method and obtained a sample of 192 companies. Hypothesis testing is done with multiple regression analysis.The results of this study indicate that the variable size of affect to corporate social responsibility disclosure. However, profitability, leverage, management ownership, institutional ownership and audit committee doesn?t affect to corporate social responsibility disclosure. Keywords : Disclosure of corporate social responsibility, size, profitability, leverage, management ownership, institutional ownership, audit committee.
This study aims to analyze the effect of firm characteristics on the disclosure of corporate social responsibility. Disclosure of corporate social responsibility is the dependent variable in this study as measured by Global Reporting Initiative containing 79 indicator measuring corporate social responsibility. The independent variables were studied is size, profitability, leverage, management ownership, institutional ownership and audit committe. The sample is a manufacturing company listed on the Indonesia Stock Exchange in the year 2010 to 2012. The sample was selected using purposive sampling method and obtained a sample of 192 companies. Hypothesis testing is done with multiple regression analysis.The results of this study indicate that the variable size of affect to corporate social responsibility disclosure. However, profitability, leverage, management ownership, institutional ownership and audit committee doesn?t affect to corporate social responsibility disclosure. Keywords : Disclosure of corporate social responsibility, size, profitability, leverage, management ownership, institutional ownership, audit committee.
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