PENGARUH UKURAN PERUSAHAAN, UKURAN DEWAN KOMISARIS, KEPEMILIKAN INSTITUSIONAL, KEPEMILIKAN ASING, DAN UMUR PERUSAHAAN TERHADAP CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE PADA PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA

Rahmawati, and Utami, Indah Dewi (2010) PENGARUH UKURAN PERUSAHAAN, UKURAN DEWAN KOMISARIS, KEPEMILIKAN INSTITUSIONAL, KEPEMILIKAN ASING, DAN UMUR PERUSAHAAN TERHADAP CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE PADA PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA. Jurnal Akuntansi & Manajemen, 21 (3). pp. 297-306. ISSN 0853-1259

[img]
Preview
PDF - Published Version
Download (1430Kb) | Preview

    Abstract

    This research is replicated from Sembiring (2005). The objective of this research is to give empirical evidence whether there is firm size, size of board of commissioner; institutional ownership, foreign ownership, and firm age have effect to corporate social responsibility disclosure in corporate annual report. This research is done at public property and Real Estate Company which are listed in Indonesia Stock Exchange from 2005 until 2007. This research uses purposive sampling. The sample of this research is 121 companies from 126 property and real estate companies that listed in the Indonesia Stock Exchange from 2005 until 2007. Researcher uses multiple regression analysis as analysis method. Result of regression analysis shows that firm size and size of board of commissioner have significant effect toward degree of corporate social responsibility disclosure. Institutional ownership, foreign ownership, and firm age do not significant effect toward degree of corporate social responsibility disclosure. Result of the research shows that index corporate social responsibility disclosure is 18.12%. It means degree of corporate social responsibility disclosure in mining company is still relative low. Keywords: corporate social responsibility, firm size, size of board of commissioner, institutional ownership, foreign ownership, firm age

    Item Type: Article
    Subjects: H Social Sciences > HB Economic Theory
    Divisions: Fakultas Ekonomi
    Depositing User: Arissa Aprilia Nurcahyani
    Date Deposited: 26 Apr 2014 16:51
    Last Modified: 26 Apr 2014 16:51
    URI: https://eprints.uns.ac.id/id/eprint/13358

    Actions (login required)

    View Item