PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, LEVERAGE, UMUR PERUSAHAAN, DAN DEWAN KOMISARIS INDEPENDEN DALAM PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY
Abstrak: 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 manufacturing companies listed
on the Stock
Exchange in 2008
until 2010 with
the disclosure of social responsibility and financial summary data can
be obtained through the annual report. Sampling techniques performed by the method
of purposive sampling
and data processing
performed by multiple linear
analysis. The study
was partially obtained
show that profitability, firm
size and proportion
of independent board
effect on CSR disclosure. On the
other hand, the partial results showed that the absence of
leverage effect and
the age of
the company towards
CSR disclosure.
Keywords: Profitability, Company
Size, Leverage, Company
Age, Proportion of Independent
Board of Commissioners, and Disclosure of CSR
Penulis: LINDA SANTIOSO dan ERLINE CHANDRA
Kode Jurnal: jpakuntansidd120103
