FAKTOR- FAKTOR YANG MEMP ENGARUHI PENGUNGKAPAN TANGGUN GJAWAB SOSIAL (S tudy Empiris Pada Perusahaan -Perusahaan Yang Terdaftar Di Bursa Efek Indonesia Selama Tahun 2005-2008)

Triyanto , Eko (2010) FAKTOR- FAKTOR YANG MEMP ENGARUHI PENGUNGKAPAN TANGGUN GJAWAB SOSIAL (S tudy Empiris Pada Perusahaan -Perusahaan Yang Terdaftar Di Bursa Efek Indonesia Selama Tahun 2005-2008). Masters thesis, Universitas Sebelas Maret.

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    Abstract

    This study is a replication study of Hayuningtyas (2007) who tried to investigate the effect of disclosure of companies’ characteristics on the level of corporate social responsibility on manufacturing companies. The purpose of this study is to provide empirical evidence whether the characteristics of companies that company size, profitability, liquidity, leverage, board size, firm age and firm size affect the disclosure of corporate social responsibility. Research was conducted on manufacturing companies listed in Indonesia Stock Exchange during the years 2005 through 2008. This study uses proportional of stratified random sampling. The sample of 48 companies selected from 139 companies listed in Indonesia Stock Exchange. Hypothesis testing and data analysis uses regression analysis to examine the influence of corporate characteristics on social responsibility disclosure. Results from multiple regression analysis showed that firm’s size, and CPA firm’s size significantly influences the disclosure of corporate social responsibility. Meanwhile, profitability, liquidity, leverage, Board of Commissioners size, and age did not significantly influence the company's disclosure of corporate social responsibility. Keywords: Corporate social responsibility, firm’s size, profitability, liquidity, lever age, Board of Commissioner’s size , firm’s age, CPA’s firm size .

    Item Type: Thesis (Masters)
    Subjects: H Social Sciences > H Social Sciences (General)
    Divisions: Fakultas Ekonomi
    Fakultas Ekonomi > Akuntansi
    Depositing User: Na'imatur Rofiqoh
    Date Deposited: 21 Jul 2013 04:06
    Last Modified: 21 Jul 2013 04:06
    URI: https://eprints.uns.ac.id/id/eprint/7369

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