PENGARUH PROFITABIITAS, UMUR PERUSAHAN, TIPE PERUSAHAAN DAN KEPMILIKAN MANAJEMEN TERHADAP PENGUNGKAPAN SOSIAL BERDASAR ISO 26000 (Studi Empiris pada Perusahaan Pertambangan dan Keuangan yang Terdaftar di BEI Tahun 2011-2012)
Abstract: ISO 26000 is an
international standard that gives a direction on disclosure of corporate social
performance. ISO 26000 release in 2010, one year later Indonesia has begun to
try to apply the international standards. There are 37 items disclosure of 7
core subjects of ISO 26000. This study aimed to investigate the influence of
profitability,company age, type of company, and management ownershipon
disclosure of corporate social performance based on ISO 26000. Data collection
using purposive sampling method Chosen As many as 30 mining companies and 30
financial companies used as a sample. Methods of analysis of this study using
multiple regression analysis. The results of this study indicate that the
variables that affect the disclosure of corporate sosial performanceis age
company. While the variables that do not affect the disclosure of corporate social
performance is profitability, company type and management ownership.
Keywords: Disclosure of
corporate social performance, ISO 26000, Corporate Social Responibility,
International Standard
Penulis: Temmy Deny Saputro,
Rahardja
Kode Jurnal: jpakuntansidd141164
