PENGARUH KARAKTERISTIK PERUSAHAANTERHADAP PENGUNGKAPAN CORPORATESOCIAL RESPONSIBILITY (CSR)(Studi Empiris Pada Perusahaan Manufaktur yangTerdaftar Di Bursa Efek IndonesiaTahun 2009-2011)
2013
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 Key Success
Factors are based on the Performance of Social containing 78 indicator
measuring corporate social responsibility. The independent variables were
studied. commissioners size, profitability, and leverage. The independent
variables were studied Commissioners size, profitability, and leverage.
The sample is a manufacturing company listed on the Indonesia Stock
Exchange in the year 2009 to 2011. The sample is a manufacturing company
listed on the Indonesia Stock Exchange in the year 2009 to 2011. The sample was
selected using purposive sampling method and obtained a sample of 140
companies. Analysis data was performed with the classical assumption test and
hypothesis testing multiple regression analysis. Analysis data was performed with
the classical hypothesis testing Assumption test and linear regression method.
The results of this study indicate that the variable size of the board of
commissioners and a significant positive effect on the profitability of corporate
social responsibility disclosure. The results of this study indicate that the variable
size of the board of Commissioners and a significant positive effect on the
profitability of corporate social responsibility disclosure. While significant
negative leverage variable on the disclosure of corporate social responsibility.
While significant negative leverage variable on the disclosure of corporate social
responsibility
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