Pengaruh Karakteristik Perusahaan Terhadap Kinerja Sosial Berdasar ISO 26000 pada Perusahaan yang Termasuk Dalam Indeks LQ- 45
Abstract: This research
represents empirical study to disclosure practice of corporate social performance
(CSP) based on ISO 26000 at company in index LQ45. Social performance
disclosure based on ISO 26000 of company is such as the details of
organizational governance, human rights, labor practices, the environment, fair
operating practices, consumer issues, community involvement and development.
The purpose of this research is to looking for evidence about
characteristic company influences to corporate social performance disclosure
based on ISO 26000 at company in index LQ45. Age company measured from company
was borned until annual report have been made, profitability measured with ROA
and company type to be classified by high profile and low profile.
Sample companies determined by purposive sampling method. Documentation
method technique is sed to collect the data. Data analysis used item check list
and for to know the influence of company charachteristics used linear multiple
regression. Data processing in this research used application SPSS v.17. Result
of F test declare simultaneously find the effect between company
charachteristics to CSP disclosure. The author find result of t test declare
that profitability and type company lack the effect between company
charachteristics to CSP disclosure.
Keywords: CSP, ISO 26000, company’s characteristic
Penulis: Sri Wahjuni Latifah,
Adi Prasetyo, R. Farid Rahadian
Kode Jurnal: jpakuntansidd110009
