FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI
Abstract: This study aims to
analyzed the factors that influence CSR disclosure in annual reports companies
listed in Indonesia Stock Exchange ( IDX ) . CSR is the practices of the
company to meet the expectations of the public , thus creating public
legitimacy for the existence of the company . The examined factors are
profitability , board size , public ownership , firm size , leverage , and
growth of the company as an independent variable while CSR disclosure as the
dependent variable .
The data used in this study are secondary data and selection of samples
using purposive sampling method . The method used to measure CSR disclosure is
the content analysis . The measurement method of content analysis is done by
providing a checklist on the items of the financial statements of CSR in the
company's annual report. Sample consisted of 223 companies that listed in
Indonesia Stock Exchange ( BEI ) in the period 2009-2012 . Model analysis for
this study using multiple linear regression analysis .
Based on the analysis results of the study showed that the only variable
board size , firm size, leverage significantly affect the disclosure of CSR ,
while the variable profitability , public ownership , the growth of the company
does not have a significant influence on the disclosure of CSR companies listed
on the Stock Exchange .
Penulis: Christa Evandini,
Darsono
Kode Jurnal: jpakuntansidd141138
