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Agatha Aprinda Kristi
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FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PADA PERUSAHAAN PUBLIK DI INDONESIA Agatha Aprinda Kristi
Jurnal Ilmiah Mahasiswa FEB Vol 1, No 1: Semester Ganjil 2012/2013
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This research is aimed to analyze whether disclosure of  corporate social responsibility is influenced by a number of subsidiaries and the institutional ownership, managerial ownership and public ownership. This research is based on the phenomenon of the extensive differences of corporate social responsibility disclosure in Indonesia. Public companies which are listed in Indonesia Stock Exchange is used as an object of research. The result shows that firm size and media exposure has positive effect on corporate social responsibility disclosure. Meanwhile, profitability and public ownership show no effect on the corporate social responsibility disclosure.   Key Words:Value Relevance, Accounting Information, Number of Subsidiaries,    Institutional Ownership, Managerial Ownership, Public Ownership
FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PADA PERUSAHAAN PUBLIK DI INDONESIA Kristi, Agatha Aprinda
Jurnal Ilmiah Mahasiswa FEB Vol. 1 No. 1
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research is aimed to analyze whether disclosure of  corporate social responsibility is influenced by a number of subsidiaries and the institutional ownership, managerial ownership and public ownership. This research is based on the phenomenon of the extensive differences of corporate social responsibility disclosure in Indonesia. Public companies which are listed in Indonesia Stock Exchange is used as an object of research. The result shows that firm size and media exposure has positive effect on corporate social responsibility disclosure. Meanwhile, profitability and public ownership show no effect on the corporate social responsibility disclosure.   Key Words:Value Relevance, Accounting Information, Number of Subsidiaries,    Institutional Ownership, Managerial Ownership, Public Ownership
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