Pengaruh Karakteristik Perusahaan Terhadap Pengungkapan Sosial (Social Disclosure) Pada Perusahaan Yang Termasuk Dalam Indeks LQ45
Total View This Week0
Total View This Week0
Institusion
STIE Indonesia Banking School
Author
Wardhani, Rosita Kusuma
Subject
HF5601 Accounting
Datestamp
2024-07-22 03:35:53
Abstract :
The objective of this research is to provide a description of LQ45 index companies? social disclosure practices and to investigate the influence of company?s characteristics such as the size of company, profitability, age of company, and number of board director. To do this, multiple regressions was utilized. Populations of this research are all companies listed in LQ45 index from 2005 until 2007. The result of this research identifies 52,30% of sample which have commited social disclosure. Social disclosure was devided into seven categories; environment, energy, welfare and employee safety, others about employee, product, public relation, and general. Company size was measured by total assets, profitability was measured by Return On Equity (ROE), companys? age was measured by the difference between the year of the research and the year of the company?s established, whether number of board director was measured by number of board director. From this, 52,30% LQ45 index companies has done social disclosure.Company size and number of board director has significance influence to social disclosure. Whether profitability and companys? age has not significance to social disclosure. Keywords: social disclosure, size of company, profitability, age, and number of board director.
The objective of this research is to provide a description of LQ45 index companies? social disclosure practices and to investigate the influence of company?s characteristics such as the size of company, profitability, age of company, and number of board director. To do this, multiple regressions was utilized. Populations of this research are all companies listed in LQ45 index from 2005 until 2007. The result of this research identifies 52,30% of sample which have commited social disclosure. Social disclosure was devided into seven categories; environment, energy, welfare and employee safety, others about employee, product, public relation, and general. Company size was measured by total assets, profitability was measured by Return On Equity (ROE), companys? age was measured by the difference between the year of the research and the year of the company?s established, whether number of board director was measured by number of board director. From this, 52,30% LQ45 index companies has done social disclosure.Company size and number of board director has significance influence to social disclosure. Whether profitability and companys? age has not significance to social disclosure. Keywords: social disclosure, size of company, profitability, age, and number of board director.
Download
book
BibTex
Latex, Jabref
cloud_download
Original Resource
url resource Institution
