Jurnal Akuntansi
Vol. 10 No. 1 (2020)

DETERMINAN PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN DI INDONESIA

Husaini Husaini (Universitas Bengkulu)
Meily Trinesia (Universitas Bengkulu)

Article Info

Publish Date
05 Apr 2020

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. 

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Journal Info
Jurnal Akuntansi
Website

Abbrev

JurnalAkuntansi

Publisher

Universitas Bengkulu

Subject

Economics, Econometrics & Finance

Description

This journal contains are accounting research that includes Financial Accounting, Public Sector Accounting, Management Accounting, Economy, Islamic Financial Accounting and Management, Auditing, Corporate Governance, Ethics and Professionalism, Corporate Finance, Accounting Education, Taxation, ...