PENGARUH KINERJA LINGKUNGAN DAN KARAKTERISTIK PERUSAHAAN TERHADAP CORPORATE SOCIAL RESPONSIBILITY (CSR) DISCLOSURE (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI)
Abstract: The aim of this
research was to examine the effect of environmental performance and corporate
characteristic toward corporate social responsibility (CSR) disclosure of manufacturing
company. The environmental performance was measured by the company performance
in PROPER (Program Penilaian Peringkat Kinerja Perusahaan dalam Pengelolaan
Lingkungan Hidup). This research attampts to used five corporate
characteristic, they are company size, profitability, profile, size of board
commissioner and leverage. Dependent variable used in this research was CSR
disclosure.
The population of this research is all the manufacturing company listed
in Indonesia Stock Exchange during 2008-2010. The total sample of this research
was 159 companies. The collection of research data used purposive sampling
method. The data analysis method used is analysis regression and descriptive
statistics.
The result showed that environmental performance, profitability, company
size, and profile significantly influence to CSR disclosure. Meanwhile, size of
board commissioner and leverage has no significant impact toward CSR
disclosure.
Keywords: corporate social
responsibility (CSR), environmental performance, company characteristic, CSR
disclosure
Penulis: Virgiwan Aditya
Permana, Rahardja
Kode Jurnal: jpakuntansidd120498
