Pengaruh Ukuran Perusahaan Dan Kinerja Lingkungan Terhadap Pengungkapan Tanggung Jawab Sosial Perusahaan (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di BEI 2008-2012)
Abstract: This study aimed to
examine the effect of company size and environment performance of social
responsibility disclosure carried out by the company (empirical studies on
manufacturing companies listed on the Stock Exchange).
This study classified the causative research. The population in this
study are all banking companies listed on the Stock Exchange in the period 2008
until 2012. While the sample is determined by purposive sampling method in
order to obtain 29 sample firms. 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) the company size of
a significant positive effect on the social responsibility disclosure of
manufacturing companies listed on the Stock Exchange with the β coefficient is
positive at 0,019 and a significance value 0.000 < 0.05. (2) environment
performance significant positive effect on the sosial responsibility disclosure
of the manufacturing company registered in BEI.dengan worth valued coefficient
β 0.108 and a significance value 0.000 < 0.05.
Based on the above results, it is suggested: (1) further research can
conduct research using the entire sample of companies listed on the Stock
Exchange. (2) further research can replace or add other independent variables
associated with disclosure of corporate social responsibility such as firm age,
board size, and so on.
Penulis: Fitria Meisya
Kode Jurnal: jpakuntansidd140713
