PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS DAN UKURAN DEWAN KOMISARIS TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA
ABSTRACT: This study aims to
examine and analyses about the effect of company size, profitability and size
of board of commissioner on the corporate social responsibility disclosure. The
type of data used are secondary data, the data used are the annual report to
manufacturing companies listed in Indonesia Stock Exchange (BEI) period
2006-2008. This study aims to examine and analyses about the effect, variables
simultaneously test or the test individual effect of company size,
profitability and size of board of commissioner on the corporate social
responsibility disclosure.
This research indicates that (1) company size, profitability and size of
board of commissioner have a significant influence on the corporate social
responsibility disclosure. (2) Company size have a significant influence on the
corporate social responsibility disclosure.(3) Profitability have not a
significant influence on the corporate social responsibility disclosure.(4)size
of board of commissioner have a significant influence on the corporate social
responsibility disclosure.
Keywords: Company Size,
Profitability, Size Of Board Of Commisioner and Corporate Social Responsibility
Disclosure
Penulis: Evi Mutia, Zuraida
Zuraida, Devi Andriani
Kode Jurnal: jpakuntansidd110085
