PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR)
Abstract: This study was
tested the influence of the firm characteristics to the Corporate social
responsibility disclosure (CSRD) of insurance companies in Indonesia. The
purpose of this research is to analyze the effect of company characteristics
such as profitability, firm size, leverage and board of commisioners size on
the corporate social responsibilitydisclosure on all insurance companies listed
on the Indonesia Stock Exchange in 2009 until 2012.
This research is an empirical study with purposive sampling techniques in
data collection with the following criteria: 1. Insurance companies listed on
the Indonesia Stock Exchange in 2009 until 2012. 2. Completed annual reports
published in 2009 until 2012. The data obtained from annual report of Insurance
companies listed on the Indonesia Stock Exchange. Data were analyzed bymultiple
linear regressions to examine the influence of firm characteristics on the CSRD
made by the firm.
The hypothesis in this research is as follows, 1. Profitability of
insurance company affect positively on the CSRD of the company, 2. Leverage of
the insurance company affect negatively on the CSRD of the company, 3. Firm
size affect positively on the CSRD of the company, 4. Board of commisioners
size affect positively on the level of risk disclosure. The results from the
test of hypothesis indicated that the firm’s size and company's board of
commisioners’ size are significantly influenced on the CSR disclosure.
Furthermore, leverage and profitabilityor the company does not significantly
influence the level of CSR disclosure. The result of this study provides
information for investor about the level of corporate social responsibility
disclosure that company could have, and also useful to give information for
decision making.
Penulis: Fagry Maulana, Etna
Nur Afri Yuyetta
Kode Jurnal: jpakuntansidd141083
