FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) DI DALAM LAPORAN TAHUNAN PERUSAHAAN MANUFAKTUR 2007-2012
This study aims to prove factors that influence of Corporate Social Responsibility (CSR) disclosure in the annual report of manufacturing company 2007-2012. Factors influencing corporate social responsibility (CSR) disclosure in this study are company size, profitability, management ownership, and p...
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Main Authors: | , |
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Format: | Theses and Dissertations NonPeerReviewed |
Published: |
[Yogyakarta] : Universitas Gadjah Mada
2013
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Subjects: | |
Online Access: | https://repository.ugm.ac.id/121901/ http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=62000 |
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Institution: | Universitas Gadjah Mada |
Summary: | This study aims to prove factors that influence of Corporate Social
Responsibility (CSR) disclosure in the annual report of manufacturing company
2007-2012. Factors influencing corporate social responsibility (CSR) disclosure
in this study are company size, profitability, management ownership, and public
ownership.
The populations in this study are all companies listed on the Indonesia
Stock Exchange 2007-2012 and sample selected using purposive sampling
method. Hypothesis testing using multiple regression.
The results showed that company size and management ownership have a
positive influence on CSR disclosure, while profitability and public ownership
have no effect on CSR disclosure. |
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