PENGARUH STRUKTUR KEPEMILIKAN, UKURAN PERUSAHAAN, DAN PROFITABILITAS TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR)

PRAWESTI, RANI DIAH YULISTYA (2014) PENGARUH STRUKTUR KEPEMILIKAN, UKURAN PERUSAHAAN, DAN PROFITABILITAS TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR). Undergraduate thesis, STIE PERBANAS SURABAYA.

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Abstract

The financial statements provide financial information about the assets and liabilities of a company which is a picture of the financial condition of the company. The financial statements provide financial information, especially for the many parties that consisted of two groups, namely the internal and external parties. In running a business, a company must act in accordance with the act and applicable law in order to take full responsibility for what is done by the company so as not to harm the public and stakeholders. Therefore, every company must disclose the information or statements social responsibility in order to keep the sustain or survive in the long term. The purpose of this study was to test the influence of ownership structure (institutional and foreign), size companies, and profitability on the corporate social disclosure. The population in this study are listed manufacturing companies in Indonesia Stock Exchange (IDX) in the period 2011 to 2012 with a sample of 133 manufacturing companies. The sampling technique used was purposive sampling. Processing and analysis of data using multiple linear regression analysis using SPSS program. Test data used for multiple linear regression is the classical assumption test. The results of this study indicate that the ownership structure, size companies, and profitability has a significant effect on corporate social responsibility (CSR) disclosure.

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING
Divisions: Bachelor of Accountancy
Depositing User: Perpustakaan STIE Perbanas Surabaya
Date Deposited: 05 Jul 2017 04:21
Last Modified: 05 Jul 2017 04:21
URI: http://eprints.perbanas.ac.id/id/eprint/1049

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