Jurnal Ilmu dan Riset Akuntansi
Vol 6, No 6 (2017)

FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY

Istifaroh, Anisya (Unknown)
Subardjo, Anang (Unknown)



Article Info

Publish Date
03 Oct 2017

Abstract

ABSTRACTThis research is meant to examine some factors which influence the corporate social responsibility disclosure of manufacturing companies which are listed in Indonesia Stock Exchange (IDX) and PROPER of the ministry of Environmental in 2011-2015. Some factors which are used in this research are profitability, leverage, board of commissioner size and environmental performance. The dependent variable which is used in this research is corporate social responsibility disclosure. The population of this research is 67 manufacturing companies which are listed in Indonesia Stock Exchange and PROPER of the ministry of Environmental in 2011-2015 periods. The sample collection technique has been done by using purposive sampling and 18 companies which have met the research criteria have been selected as samples. The analysis method has been carried out by using multiple linear regressions. The analysis method has been carried out by using multiple linear regressions analysis with the instrument of SPSS 23 version for windows. The result of this research shows that profitability has positive influence to the corporate social responsibility disclosure, leverage has positive influence to the corporate social responsibility disclosure, board of commissioner size has positive influence to the corporate social responsibility disclosure and environmental performance has positive influence to the corporate social responsibility disclosure.Keywords: Profitability, leverage, board of commissioner size, environmental performance, corporate social responsibility disclosure.

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Journal Info

Abbrev

jira

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Jurnal Ilmu dan Riset Akuntansi adalah publikasi elektronik yang diterbitkan oleh Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya. Jurnal Ilmu dan Riset Akuntansi merupakan publikasi artikel dalam bentuk elektronik dimana adalah hasil karya mahasiswa program studi sarjana dan pascasarjana ...