Jurnal Bisnis dan Akuntansi
Vol 16 No 2 (2014): Jurnal Bisnis dan Akuntansi

FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY

DECKY DERMAWAN (STIE Trisakti)
TITA DEITIANA (STIE Trisakti)



Article Info

Publish Date
17 Apr 2018

Abstract

The purpose of this research is to test and analyze empirically the influence of profitability, firm size, public ownership, board of commisioner, leverage and media exposure on corporate social responsibility disclousure. This research is developed based on the previous research by Nur and Priantinah (2012). Sample in this research is mining companies which are listed in Indonesia Stock Exchange over 3 years period 2010 until 2012. This research used purposive sampling method. The statistical method used in this research is multiple regression analysis. The result of this research showed that firm size has influence toward corporate social responsibility disclousure. While, profitability, public ownership, board of commisioner, leverage and media exposure do not have influence toward corporate social responsibility disclousure.

Copyrights © 2014






Journal Info

Abbrev

JBA

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Bisnis dan Akuntansi is biannual publication issued in the month of June and December. Jurnal Bisnis dan Akuntansi is a scientific journal which prioritizes the publication of articles (research and non-research based) regarding to business and accounting issues that deal with social issues ...