PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PERUSAHAAN PERTAMBANGAN YANG TERCATAT DI BURSA EFEK INDONESIA
ABSTRACT: This study conducted
aiming to assess whether there was an effect of the firm characteristics to
corporate social responsibility disclosure in the mining company listed on the
Stock Exchange. Characteristics of the companies used in this study are firm
size, profitability, and leverage. It used the international standard ISO 26000
to assess the social responsibility disclosure. The data used is secondary data
which is the annual report of the mining company in 2011.
The results showed that firm size and leverage has significantly effect
to the disclosure of corporate social responsibility, while profitability does
not hassignificantly effect to the disclosure of corporate social
responsibility
Penulis: Hasni Yusrianti,
Yordi Rizki Himawan
Kode Jurnal: jpmanajemendd131087
