PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN
| Main Authors: | -, Nurjanah, Lucyanda, Jurica |
|---|---|
| Format: | Article \"application/pdf\" eJournal |
| Bahasa: | eng |
| Terbitan: |
JRAK: Jurnal Riset Akuntansi & Komputerisasi Akuntansi
, 2014
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| Online Access: |
http://www.ejournal-unisma.net/ojs/index.php/jrak/article/view/802 |
Daftar Isi:
- The objective of this study was to analyze the influence of corporate charaterictics (size, profitability, leverage and age of firm) on corporate social responsibility disclosure. This research is an empirical study using logistic regression analysis. The sample used in this study was the secondary data from Indonesian Stock Exchange, for year 2007-2008. The sample was taken using purposive sampling method and those which meeting the selection criteria. The sample used was 36 annual reports. Hypothesis testing by logistic regression analysis showed that all corporate characteristics such as size, profitability, leverage and age of firm had no significant influence on corporate social responsibility disclosure.Keywords: size, profitability, leverage, age of firm, corporate social responsibility disclosure.