FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PADA LAPORAN KEUANGAN PERUSAHAAN LQ45 YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2008-2011
| Main Authors: | PRIMADEWI, PUTU SAKANIA; Fakultas Ekonomi dan Bisnis Universitas Udayana, Mertha, I Made; Fakultas Ekonomi dan Bisnis Universitas Udayana |
|---|---|
| Format: | application/pdf eJournal |
| Bahasa: | ind |
| Terbitan: |
Fakultas Ekonomi dan Bisnis Universitas Udayana Bali
, 2014
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| Subjects: | |
| Online Access: |
http://ojs.unud.ac.id/index.php/Akuntansi/article/view/7586 |
Daftar Isi:
- To see if company already exercise functions his social, can be seen from disclosure social responsibility in a report corporate finance. The company is not only required a great benefit , but the company has a moral responsibility to its stakeholders because they have to pay attention to the surrounding environment. The purpose of this study was to determine the effect of independent board size , firm size , leverage and profitability against social responsibility disclosure in the annual financial statements LQ45 companies listed on the Stock Exchange in 2008-2011. Corporate Social Responsibility Disclosure Index (CSRDI) is used as a proxy of social responsibility disclosure. A total of 84 companies out of 100 total population sample was obtained by purposive sampling method . Based on the results of multiple linear regression analysis showed that independent board size and firm size have a significant effect, whereas no significant effect of leverage and profitability against the disclosure of social responsibility.