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All Journal Jurnal Kajian Ilmiah Akuntansi Fakultas Ekonomi UNTAN (KIAFE)
B51111168, Dwi Novita Sari
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Economics, Econometrics & Finance

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PENGARUH DEWAN KOMISARIS, UKURAN PERUSAHAAN, DAN PROFITABILITAS TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PADA PERUSAHAAN SEKTOR KERTAS DAN PULP YANG TERDAFTAR DI BURSA EFEK INDONESIA B51111168, Dwi Novita Sari
Jurnal Kajian Ilmiah Akuntansi Fakultas Ekonomi UNTAN (KIAFE) Vol 6, No 2 (2017): Jurnal Mahasiswa Akuntansi
Publisher : Jurnal Kajian Ilmiah Akuntansi Fakultas Ekonomi UNTAN (KIAFE)

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Abstract

This research aims to examine of commisioners, company size, and profitability on the disclosure of social responsibility of paper and pulp sector companies listed on the Indonesia Stock Exchange (BEI). To determine the degree of effect of commisioners, it is assessed from the number of commisioners, while the size of company is based on the total assets of the company. Profitability ratios use are return on assets (ROA). The populations in this research were the paper and pulp sector companies listed on the Indonesia Stock Exchange in 2012, 2013, and 2014, with a sample of criteria, listed on Indonesia Stock Exchange from 2012to 2014, revealed the full annual report from 2012 to 2014, each year the companies revealed the social respomsibilty activies, and had data related to the variable used in this research. The sample in this research were as many as seven companies. The analys model used in this research was multiple linier regression model which performed with SPSS version 17. The result show that commisioners had a significant effect on the disclosure of coporate social responsibility, but the size company, and profitability had no significant effect. Meanwhile, the board of commisioners, company size and profitability simultaneously had an effect on the disclosure of corporate social responsibility. Keywords : Disclosure of Social Responsibilty, Board of Commisioners, Company Size, Profitability
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