PENGARUH UKURAN PERUSAHAAN, UKURAN DEWAN KOMISARIS, KEPEMILIKAN INSTITUSIONAL, KEPEMILIKAN ASING, DAN UMUR PERUSAHAAN TERHADAP CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE PADA PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA
ABSTRACT: This research is
replicated from Sembiring (2005). The objective of this research is to give
empirical evidence whether there is firm size, size of board of commissioner;
institutional ownership, foreign ownership, and firm age have effect to
corporate social responsibility disclosure in corporate annual report. This
research is done at public property and Real Estate Company which are listed in
Indonesia Stock Exchange from 2005 until 2007. This research uses purposive
sampling. The sample of this research is 121 companies from 126 property and
real estate companies that listed in the Indonesia Stock Exchange from 2005
until 2007. Researcher uses multiple regression analysis as analysis method. Result
of regression analysis shows that firm size and size of board of commissioner
have significant effect toward degree of corporate social responsibility disclosure.
Institutional ownership, foreign ownership, and firm age do not significant
effect toward degree of corporate social responsibility disclosure. Result of
the research shows that index corporate social responsibility disclosure is
18.12%. It means degree of corporate social responsibility disclosure in mining
company is still relative low.
Keywords: corporate social
responsibility, firm size, size of board of commissioner, institutional
ownership, foreign ownership, firm age
Penulis: Indah Dewi Utami, Rahmawati
Kode Jurnal: jpmanajemendd100144
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