PENGARUH PROFITABILITAS, UMUR PERUSAHAAN DAN UKURAN PERUSAHAAN TERHADAP CORPORATE SOCIAL RESPONSIBILITY (CSR) DISCLOSURE (Studi Empiris pada Perusahaan Industri Dasar dan Kimia yang Terdaftar di Bursa Efek Indonesia Tahun 2010-2014)

ANDRAYANI, DEVI (2016) PENGARUH PROFITABILITAS, UMUR PERUSAHAAN DAN UKURAN PERUSAHAAN TERHADAP CORPORATE SOCIAL RESPONSIBILITY (CSR) DISCLOSURE (Studi Empiris pada Perusahaan Industri Dasar dan Kimia yang Terdaftar di Bursa Efek Indonesia Tahun 2010-2014). Undergraduate thesis, STIE PERBANAS SURABAYA.

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Abstract

This study aims to provide an overview of information disclosure practices of the company base and chemical industry social responsibility listed in the Indonesia Stock Exchange and determine the effect of profitability, firm age and size of the company on the disclosure of corporate social responsibility. This study uses a quantitative approach and the population in this study are all chemical and basic industry companies listed on the Indonesia Stock Exchange (2010-2014). Samples were obtained by using purposive sampling method, the data used 15 companies. Data collection methods used in this study is a content analysis of social disclosure in the annual report of the company. This study uses multiple regression analysis as data analysis with SPSS 16.0 for Windows. The results of this study indicate that profitability and firm age affects the disclosure of social responsibility, but the size of the company does not affect the disclosure of social responsibility. Keywords : corporate social responsibility disclosure, profitability, firm age and size.

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: 03 Jul 2017 08:48
Last Modified: 03 Jul 2017 08:48
URI: http://eprints.perbanas.ac.id/id/eprint/1804

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