Pengaruh Good Corporate Governance, Profitabilitas Dan Ukuran Perusahaan Terhadap Pengungkapan Tanggung Jawab Sosial Pada Perusahaan Perkebunan Yang Terdaftar Di Bursa Efek Indonesia (2007-2010)
| Main Author: | Hartati, Sri |
|---|---|
| Other Authors: | Torong, Mhd. Zainul Bahri |
| Format: | Student Papers |
| Bahasa: | ind |
| Subjects: | |
| Online Access: |
http://repository.usu.ac.id/handle/123456789/32979 |
Daftar Isi:
- The purpose of this research is to test whether the good corporate governance, the company's profitability, size affect the disclosure of social responsibility. In this study an indicator of good corporate governance consists of: institutional ownership, Board of Commissioners of the independent, proprietary and managerial audit committee. The population in this research is the plantation companies listed on the Indonesia stock exchange during the period 2007-2010 amounts to 32 companies. Based on the criteria that have been set, then there were 32 companies elected sample research. The results of this study show that the institutional ownership gives negative influences which are not significant with respect to the disclosure of social responsibility, the Board of Commissioners of the independent gave a positive influence is not significantly to social responsibility disclosure, managerial ownership give significant negative influence of social responsibility disclosure, the audit committee is a significant negative impact on the social responsibility disclosure, profitability provides a positive influence is not significant in custom social responsibility disclosure, the size of the company giving negative influences that are not significant of social responsibility disclosure, simultaneously from the institutional ownership, Board of Commissioners, independent, managerial ownership, the audit committee, profitability and the size of the company give a influence on the disclosure of social responsibility.
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