PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP CORPORATE SOCIAL RESPONSIBILITY DICLOSURE PADA OFFICIAL WEBSITE PERUSAHAAN PUBLIK DI INDONESIA
| Main Authors: | Ulum, Ihyaul, Dwi Wahjuni, Endang, Sasongko, Dian Edi |
|---|---|
| Other Authors: | Program Pascasarjana Universitas Muhammadiyah Malang |
| Format: | Article info application/pdf eJournal |
| Bahasa: | eng |
| Terbitan: |
Universitas Muhammadiyah Malang
, 2013
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| Online Access: |
http://ejournal.umm.ac.id/index.php/salam/article/view/1617 http://ejournal.umm.ac.id/index.php/salam/article/view/1617/1725 |
Daftar Isi:
- Ihyaul Ulum; Endang Dwi Wahjuni; Dian Edi SasongkoUniversitas Muhammadiyah MalangAbstractThe aims of this research are to describe the corporate social responsibility disclosurepractices of Indonesia public companies at its official website, and to analyze theimpact of companies' characteristics (size, age, leverage, and profitability) to corporatesocial responsibility disclosure. Purposive sampling was used to take samples. Thecriteria are: high profile companies; has active website (not 'under construction'),and has a link to CSR.The result of this research shows that 'community development' attribute was thefavorite item to disclose at their official website. The evidence give by statisticallyanalysis show that the companies' characteristics haven't impact to CSR disclosure.