Pengaruh Kinerja Lingkungan, Kepemilikan Manajerial, Kepemilikan Institusional, Manajemen Laba Dan Solvabilitas Terhadap Pengungkapan Tanggung Jawab Sosial Perusahaan (Studi Empiris Pada Perusahaan yang Terdaftar di Bursa Efek Indonesia tahun 2009-2011)
Abstract: This study aimed to
test and find empirical evidence the influence of environmental performance,
managerial ownership, institutional ownership, income management and
solvability to the social responsibility disclosure. The population in this
study was a manufacturing, mining and agriculture listed in the Indonesia Stock
Exchange in 2009 to 2011. The sample used was 21 companies. The research data
was obtained from the annual report. The type of data used was secondary data.
The analysis used was multiple linear regression analysis. The results showed
that, the environmental performance, Managerial ownership, Institutional
ownership and Earnings management is not positive significant effect on the
disclosure of social responsibility. Solvability had significant effect
positive on the disclosure of social responsibility. In this study suggested:
The government should impose regulations that explicitly and clearly regulate
the practice and disclosure of CSR.
Keywords: Environmental
Performance, Managerial Ownership, Institutional Ownership, Income Management,
Solvency, Social Responsibility Disclosure
Penulis: Rezi Fajrina
Kode Jurnal: jpakuntansidd140792
