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PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2010-2012

SUSANTI, HERLINA (2014) PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2010-2012. Undergraduate thesis, STIE PERBANAS SURABAYA.

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Abstract

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 Global Reporting Initiative containing 79 indicator measuring corporate social responsibility. The independent variables were studied is size, profitability, leverage, management ownership, institutional ownership and audit committe. The sample is a manufacturing company listed on the Indonesia Stock Exchange in the year 2010 to 2012. The sample was selected using purposive sampling method and obtained a sample of 192 companies. Hypothesis testing is done with multiple regression analysis.The results of this study indicate that the variable size of affect to corporate social responsibility disclosure. However, profitability, leverage, management ownership, institutional ownership and audit committee doesn’t affect to corporate social responsibility disclosure. Keywords : Disclosure of corporate social responsibility, size, profitability, leverage, management ownership, institutional ownership, audit committee.

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 658 - GENERAL MANAGEMENT > 658.151 1 - MANAGEMENT ACCOUNTING
Divisions: Bachelor of Accountancy
Depositing User: Perpustakaan Universitas Hayam Wuruk Perbanas Surabaya
Date Deposited: 06 Jul 2017 05:09
Last Modified: 06 Jul 2017 05:09
URI: http://eprints.perbanas.ac.id/id/eprint/1887

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