PENGARUH UKURAN PERUSAHAAN, UKURAN DEWAN KOMISARIS, DAN PROFITABILITAS TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI DENGAN INDEKS LQ45 PERIODE 2010-2014
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Institusion
STIE Indonesia Banking School
Author
QONITA, AMALIA LULU
Subject
HF5601 Accounting
Datestamp
2022-11-16 04:46:16
Abstract :
The aim of this research is to analyze the impact or corporate measurement variabel, commissioner measurement and the profitability of Corporate Social Responsibility (CSR) disclosure. CSR disclosure is measure with scoring technique by compiling CSR programs that are reported by companies in the annual report and comparing them by using GRI indicators. This research uses purposive sampling method, namely the listed manufacturing companies on the Indonesia Stock Exchange (IDX) with index LQ45 during 2010-2014. The hypothesis of this research is based on the previous research and other supporting theories in which analyzed by using software Eviews 7. The result of this research is company measurement is not that significant to CSR disclosure, while commissioner measurements and profitability positively significant to CSR disclosure.
The aim of this research is to analyze the impact or corporate measurement variabel, commissioner measurement and the profitability of Corporate Social Responsibility (CSR) disclosure. CSR disclosure is measure with scoring technique by compiling CSR programs that are reported by companies in the annual report and comparing them by using GRI indicators. This research uses purposive sampling method, namely the listed manufacturing companies on the Indonesia Stock Exchange (IDX) with index LQ45 during 2010-2014. The hypothesis of this research is based on the previous research and other supporting theories in which analyzed by using software Eviews 7. The result of this research is company measurement is not that significant to CSR disclosure, while commissioner measurements and profitability positively significant to CSR disclosure.
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