Pengaruh Profitabilitas, Proporsi Dewan Komisaris Independen Dan Kepemilikan Saham Asing Terhadap Pengungkapan Corporate Social Responsibility (Studi Empiris pada Perusahaan yang Terdaftar di BEI)
Abstract: This study aimed to
examine the effect of profitability , the proportion of independent board and
foreign ownership on the disclosure of corporate social responsibility (
empirical study on companies listed on the Stock Exchange ) . This study
classified the causative research . The population in this study is a listed
company on the Stock Exchange in 2008 to 2012 . While the sample is determined
by purposive sampling method in order to obtain a sample of 26 companies . The
type of data used is secondary data obtained from www.idx.co.id. The analytical
method used is multiple regression analysis . Based on the results of multiple
regression analysis with a significance level of 5 % , then the results of this
study concluded : ( 1 ) a significant positive effect on the profitability of
corporate social responsibility disclosure , ( 2 ) the proportion of
independent board no significant positive effect on the disclosure of corporate
social responsibility , ( 3 ) foreign ownership is not significant positive
effect on the disclosure of corporate social responsibility . Based on the
above results , it is suggested : ( 1 ) further studies are expected to add or
use other variables that could be expected to provide a prediction model of
corporate responsibility disclosures better . ( 2 ) Future studies are expected
to increase the number of samples, especially samples enterprise companies
directly related to natural resources.
Penulis: Lian Permata Sari
Kode Jurnal: jpakuntansidd140707
