Jurnal Akuntansi dan Sistem Teknologi Informasi
Vol 12 (2016): Akuntansi dan Sistem Teknologi Informasi

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN CSR PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI

Djoko Kristianto, Chandra Kristiana, Rispantyo & (Unknown)



Article Info

Publish Date
09 Sep 2016

Abstract

The purpose of this research was to analyze the influence of company size, profitability and leverage to the Corporate Social Responsibility disclosure. This research method using case studies on the company's industrial sector manufacturing consumer goods registered in BEI during period 2013-2014. This study uses secondary data annual report of the company. The sampling method in this study is purposive sampling. Total number of samples in this study were 68 research samples. The analysis technique use in this study is the method of multiple linear regression the results of this research indicated that the company size has a significant positive influence on the CSR Disclosure, while profitability and leverage has no influence on the CSR DisclosureKeywords: CSR disclosure, company size, profitability and leverage

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Journal Info

Abbrev

Akuntansi

Publisher

Subject

Economics, Econometrics & Finance

Description

Accounting, Corporate Governance, Tax Auditing Accounting, Accounting Information Systems, Accounting Theory and Practice, Auditing Behavioral Accounting, Corporate Finance Cost Accounting, Financial Institutions and Markets, Financial Services, Fiscal Policy, Government and Non-Profit Accounting, ...