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Faktor-Faktor Yang Mempengaruhi Pengungkapan Tanggung Jawab Sosial Pada Seluruh Perusahaan Yang Terdaftar Di Bursa Efek Indonesia
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Institusion
Universitas Katolik Musi Charitas
Author
., Liliana
Subject
H Social Sciences (General) 
Datestamp
2019-04-01 07:34:33 
Abstract :
The purpose of this study was to determine the factors in the company's corporate performance and firm characteristics by using the variable profitability (ROA), leverage (LEV), managerial ownership (MAN), company Size (SIZE), and the company's age (AGE) . Study sample is all firms listed on the Stock Exchange in 2008 to 2010 period. Of the 421 companies, only 47 companies are eligible to be sampled. Testing the hypothesis of this study using logistic regression analysis. The results of this study can be concluded that: (1) variable ROA, LEV, MAN, and AGE had no effect on the disclosure of corporate social responsibility. (2) The variable SIZE has a significant influence on the disclosure of corporate social responsibility. 
Institution Info

Universitas Katolik Musi Charitas