PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, LEVERAGE, UMUR PERUSAHAAN, DAN DEWAN KOMISARIS INDEPENDEN DALAM PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY
| Main Author: | Santioso, Linda |
|---|---|
| Format: | Article PeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
Fakultas Ekonomi
, 2012
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| Subjects: | |
| Online Access: |
http://repository.untar.ac.id/288/1/2056-4490-1-SM.pdf http://repository.untar.ac.id/288/ |
Daftar Isi:
- The purpose of this study was to determine whether there is influence of profitability, firm size, leverage, firm age, and the proportion of independent board to disclosure of corporate social.responsibility. Samples used in this study were 45 manufacturingcompanies listed on the Stock Exchange in 2008 until 2010 with thedisclosure of social responsibility and financial summary· data can b.eobtained through the annual report, Sampling techniques performed bythe method of purposive sampling and data processing peiformed bymultiple linear analysis. The study was partially obtained sh.ow thatprofitability, jinn size and proportion of independent board effect onCSR disclosure. On the other hand, the partial results showed that theabsence of leverage effect and the age of the company towards· CSRdisclosure.