PENGARUH SET PELUANG INVESTASI TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN
Abstract: The main objective
of this research is to empirically examine the influence of investment
opportunity set (IOS) to corporate social responsibility (CSR) disclosure. The
variable of investment opportunity set (IOS) has broad alternatives, so the
growth firms and non growth firms are used for measuring IOS. There are four
indicators are used to determine growth firm and non growth firm. The
indicators consist of: market-to-book assets, market-to-book equity,
price-earning ratio, and the ratio of total capital expenditures to book total
assets. The empirical results of the research show that IOS has significant
influence on the disclosure of CSR. The result has been supported by the
examine of distinguish of disclosure of CSR between growth firm and non growth
firm.
Keywords: IOS, Growth firms,
Non growth firms, Disclosure, Corporate social responsibility
Penulis: Adi Prasetyo
Kode Jurnal: jpmanajemendd100323
