Ike Putri Wandriani
Universitas Tarumanagara

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Faktor-faktor yang Mempengaruhi Pengungkapan Tanggung Jawab Sosial Perusahaan Ike Putri Wandriani
Jurnal Manajemen Bisnis dan Kewirausahaan Vol 1, No 1 (2017): Jurnal Manajemen Bisnis dan Kewirausahaan
Publisher : Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (740.015 KB) | DOI: 10.24912/jmbk.v1i1.4751

Abstract

The purpose of this research is to provide empirical evidence whether firm size, profitability, size of audit firm, leverage, net profit margin, and liquidity have influence to corporate social responsibility disclosure. This research used 60 samples of companies in the manufacturing sector that had been listed at the Indonesian Stock Exchange, within period from 2011 until 2013. Sample were obtained by purposive sampling method. Data were analyzed using multiple regression method. The result of this research showed that firm size, leverage, and net profit margin had influence toward corporate social responsibility disclosure. But in the contrary, profitability, size of audit firm, andliquidity had no influence toward corporate social responsibility disclosure.