Jurnal Ilmu dan Riset Akuntansi
Vol 4, No 9 (2015)

PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY

Subiantoro, Okky Hendro (Unknown)
Mildawati, Titik (Unknown)



Article Info

Publish Date
20 Apr 2016

Abstract

This research is conducted on manufacturing companies in Indonesia. This research is meant to examine theinfluence of the characteristics of the company to the disclosure of corporate social responsibility. The result ofthis research shows that the firm size does not have any influence to the disclosure of corporate socialresponsibility, leverage does not have any influence to the disclosure of corporate social responsibility,profitability does not have any influence to the disclosure of corporate social responsibility, industrial type(profile) does not have any influence to the disclosure of corporate social responsibility, and managementownership does not have any influence to the disclosure of corporate social responsibility. Meanwhile the size ofthe board of commissioner has an influence to the disclosure of corporate social responsibility.Keywords: Corporate Social Responsibility, characteristics of the company, the Size of the Board ofCommissioner, Management Ownership.

Copyrights © 2015






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 ...