PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP PRAKTIK PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DALAM LAPORAN TAHUNAN PERUSAHAAN YANG LISTING DI BURSA EFEK INDONESIA
| Main Author: | Ardwitanti, Liana |
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| Format: | Thesis NonPeerReviewed |
| Terbitan: |
, 2013
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| Subjects: | |
| Online Access: |
http://eprints.umm.ac.id/14811/ |
Daftar Isi:
- This research represents empirical study to practice of corporate social responsibility disclosure in company annual report listed In Indonesia Stock Exchange. Corporate social responsibility disclosure based on hackston and Milne (1996) include: the environment, energy, health and safety of labor, others about labor, product, community involvement and general. The purpose of this research is to describe the practice of corporate social responsibility disclosure and looking for empirical evidence about effect on company characteristics to practice of corporate social responsibility disclosure in the annual reports of listed companies in Indonesia Stock Exchange. Company characteristics are used such as: company size measured with total assets, number of employees measured with the number of employees, the level of debt (leverage) measured with debt ratio and profitability ratio measured with net profit margin. Documentation method technique is used to collect data in this research. Sample companies determined by purposive sampling method. Disclosure index used to know the practice of corporate social responsibility disclosure and hypothesis examined by using multiple linear regression analysis with SPSS version 17 programs. The result of disclosure index indicate that awareness of the companies to practice of corporate social responsibility disclosure is still very low. Result of F test indicated that simultaneously find the effect between company characteristics to practice of corporate social responsibility disclosure. Result of t test indicate that just company size have positive effect to practice of corporate social responsibility disclosure in company annual report but number of employees, the level of debt (leverage) and profitability ratio have no effect to practice of corporate social responsibility disclosure in company annual report.