Pengaruh Kinerja Lingkungan Dan Profitabilitas Terhadap Corporate Social Responsibility Disclosure Dalam Laporan Tahunan Perusahaan (Studi Empiris pada Perusahaan Go Public yang Terdaftar di BEI 2009-2012)
Abstract: The aim of this
study is to examine the effect of environmental performance and profitability
to corporate social responsibility disclosure. Environmental performance was
measured using PROPER rate and disclosed in corporate annual reports.
Profitability was measured using Return On Assets (ROA). Corporate Social
Responsibility Disclosure was measured using Corporate Social Responsibility
Disclosure Index (CSRDI).
The data used in this study are secondary data from 26 go public company
listed in Indonesian Stock Exchange during the 4 years from 2009 to 2012.
Hypothesis testing is done by using of the multiple linear regression analysis.
The result show that environmrntal performance have no effect on Corporate
Social Responsibility Disclosure. And, profitability have no effect on
Corporate Social Responsibility Disclosure.
Keywords: Corporate Social
Responsibility Disclosure, CSR Disclosure Index, Environmental Performance,
PROPER Rate, Profitability, and Return On Assets (ROA)
Penulis: Dwi Oktalia
Kode Jurnal: jpakuntansidd140679
