Pengaruh Kepemilikan Saham Pemerintah, Tipe Industri, Ukuran Perusahaan, Dan Profitabilitas Terhadap Pengungkapan Corporate Sosial Responsibility Pada Perusahaan Go Public Di Indonesia (Studi Empiris Perusahaan yang Terdaftar di BEI tahun 2008-2012)
Abstract: This study aimed to
get empirical evidence about the influence of government shareholder, industry
type, company size and profitability on social responsibility disclosure.
Population of this study is public traded companies listed in the Indonesian
Stock Exchange in 2008 to 2012. Sample selection used purposive sampling method.
That consist of 26 companies. The type of data used was secondary data.
Analysis used multiple linear regression analysis. The results showed that the
government shareholder and company size have not significant effect on the
disclosure of social responsibility. While industry type and profitability have
significant effects on the disclosure of social responsibility. In this study
suggested: That government should impose regulations that explicitly and
clearly regulate the practice and disclosure of CSR.
Keywords: Goverment
Shareholder, Industry Tipe, Company Size, and Profitability, Social
Responsibility Disclosure
Penulis: Nike Meilissa Zulfi
Kode Jurnal: jpakuntansidd140709
