FAKTOR-FAKTOR YANG MEMPENGARUHI LUAS PENGUNGKAPAN SUKARELA TANGGUNG JAWAB SOSIAL PADA LAPORAN TAHUNAN PERUSAHAAN (INDUSTRI PERDAGANGAN YANG GO PUBLIK DI BURSA EFEK INDONESIA)
Daftar Isi:
- The aim of this research is to anaJyze the factors that influence CSR voluntary disclosure of wholesaJe industry company. CSR voluntary disclosure in this research related to firm characteristics that are classified into, first is firm's structure, and second is firms performance. 1bis research using 8 wholesales industry companies that listed in Indonesian Stock Exchange in the period 2005 to 2009. Data analyze techniques used in this research is linear regression, using multiple regression anaJysis to examine the factors that influence CSR voluntary disclosure. The result of this research show that characteristics related to structure only firm size variable has a significant positive effect to CSR voluntary disclosure, while the leverage variable, and public ownership is not significant positive to CSR voluntary disclosure. Characteristics related to performance only profitability variable has a significant negative effect to CSR voluntary disclosure, while the liquidity variable is not significant positive effect to CSR voluntary disclosure.