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All Journal Jurnal Akuntansi
Meily Trinesia
Universitas Bengkulu
Economics, Econometrics & Finance

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DETERMINAN PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN DI INDONESIA Husaini Husaini; Meily Trinesia
Jurnal Akuntansi Vol. 10 No. 1 (2020)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/j.akuntansi.10.1.93-104

Abstract

This study is aimed to prove the influence of corporate characteristics on corporate social responsibility disclosure. The sample in this study is a non-financial company listed at the Indonesia Stock Exchange in 2013-2017. Methods of data collection used purposive sampling techniques and consisted of 250 companies. The results showed that size and government ownership of the company has a positive effect on corporate social responsibility, while the age of the company, foreign ownership, leverage, profitability, industry type, and auditor type has no effect on corporate social responsibility disclosure. 
Co-Authors Husaini Husaini