ANALISIS FAKTOR YANG MEMPENGARUHI LUAS PENGUNGKAPAN SOSIAL DAN LINGKUNGAN MELALUI WEBSITE PERUSAHAAN
Abstract: The purpose of this
research is to analyze factors namely corporate type, profitability, foreign
ownership, firm size, and corporate age that influence the extent of corporate
social and environmental disclosure through corporate website. This research was
made to continue previous research which focused only on the extent of
corporate social dan environmental disclosure.
The statistic method that used to test the hypothesis in this research is
multiple regression analysis. The population in this research is whole firm
that listed on Indonesian Stock Exchange in 2011 until 2012. Sampling method
used was random sampling. The final amount of sample are 60 firm.
Result of multiple regression analysis shows that corporate type, firm
size, and corporate age have significant positive effect on the extent of
corporate social and environmental disclosure through corporate website.
Meanwhile, the other two variable that is profitability and foreign ownership
have no significant effect on the extent of corporate social and environmental
disclosure through corporate website.
Penulis: Nuzul Noor Ramadhan,
Andri Prastiwi
Kode Jurnal: jpakuntansidd140928
