PENGARUH TIPE INDUSTRI, UKURAN PERUSAHAAN, PROFITABILITAS, TERHADAP CORPORATE SOCIAL RESPONSIBILITY
Abstract: This study aims to
analyze the affect of industry type, company size, and profitability on
thecorporate social responsibility in annual reports. Collecting data using a
purposive samplingmethod to non-financial companies listed in Indonesia Stock
Exchange in 2009. There are 92companies are used as research samples.
Hypothesis testing is done with multiple regressionanalysis. This study used
independent variable like: industry type, company size, profitability;and so
the dependent variable used is corporate social responsibility. The results
ofregression models indicate industry type and firm size affect to corporate socialresponsibility.
However, company profitability doesn’t affect to corporate
socialresponsibility. By the way, that profitability doesn’t have association
with the corporatesocial responsibility disclosure.
Penulis: Agus Purwanto
Kode Jurnal: jpakuntansidd110230