PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL (STUDI EMPIRIS PADA PERUSAHAAN FOOD AND BEVERAGEDI BEI PERIODE 2010-2012)

PRAKOSA, TEGUH (2014) PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL (STUDI EMPIRIS PADA PERUSAHAAN FOOD AND BEVERAGEDI BEI PERIODE 2010-2012). Undergraduate thesis, STIE PERBANAS SURABAYA.

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Abstract

Social disclosure arises because of the public awareness of the surrounding environment, a company's success not only on profit alone but is determined also by the company's concern surrounding communities. The purpose of this study was to examine the effect of size , profitability , leverage and firm age on the disclosure of corporate social responsibility ( CSR ) . The population was 18 food and beverage company listed on the Indonesia Stock Exchange in 2010-2012 . These samples were taken by using purposive sampling method that samples taken 13 companies for 3 years of the study . Data were analyzed using multiple regression analysis with SPSS 17:00 . The results of this study indicate that the variable size has an impact on disclosure of corporate social responsibility , while profitability variable has no impact on corporate social responsibility , the leverage variable has no impact on the disclosure of corporate social responsibility , and variable life company does not have an impact on disclosure of corporate social responsibility Keywords: size , profitability , leverage, firm age, corporate social responsibility 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: 06 Jul 2017 06:31
Last Modified: 06 Jul 2017 06:31
URI: http://eprints.perbanas.ac.id/id/eprint/1889

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