EAJ (ECONOMICS AND ACCOUNTING JOURNAL)
Vol. 1 No. 1 (2018): EAJ (Economic and Accounting Journal)

FACTORS AFFECTING THE SOCIAL RESPONSIBILITY DISCLOSURE PRACTICE ON GO PUBLIC MANUFACTURING COMPANIES

Nurmala, Putri (Unknown)



Article Info

Publish Date
31 Jan 2018

Abstract

This study examines four factors that influence the practice of corporate social and environmental disclosure. The purpose of this study was to determine the effect of company size, type of industry, profitability, and family firm toward the practice of corporate social and environmental disclosure. This research is a quantitative study. The sample of these study are 48 go public manufacturing companies in Indonesia Stock Exchange that have announced annual reports for 2009 - 2013. From these samples that can be processed are 25 manufacturing companies that have announced annual reports for 2009 - 2013. Results of this study stated that the size of the company (net sales), type of industry, profitability (ROA), and family firm have significant positive effect on social and environmental disclosure practices of the company. Finally, through this research is expected that go public manufacturing companies can improve the practice of corporate social and environmental disclosures.

Copyrights © 2018






Journal Info

Abbrev

EAJ

Publisher

Subject

Economics, Econometrics & Finance

Description

Economics and Accounting Journal (EAJ) is a publication media of scientific research in the field of accounting published by S1 Study Program of Accounting at Faculty of Economics, University of Pamulang periodically every four months with the aim as a medium of communication and disseminate ...