Pengaruh Karakteristik Perusahaan Terhadap Pengungkapan CSR (Corporate Social Responsibility) pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia
Abstract: Corporate Social
Responsibility (CSR) is the liability of an organization that not only provide
goods and services that are good for society, but also maintain the quality of
the social environment and physical, and also give contribute to community welfare
which they are life. The disclosure of corporate social responsibility become a
liability for the company in the form PT by UU Perseroan No. 40 Year 2007 about
Perseroan Terbatas, Bab V, Pasal 74. The
aim of this research is to test and find the effect of size company,
profitability, profile company, size board of commissioners, and leverage
toward to disclosure of corporate social responsibility on manufacturing
companies. Population of this research is manufacturing comoanies year
2008-2011. This research used judgement sampling techniques and obtained sample
of 124 companies. Analysis tool used multiple regression analysis and
measurement for disclosure of CSR used GRI indicators. The results show that
profile company influence on the disclosure of corporate social responsibility.
In contrast, size company, profitability, size board of commissioners, and
leverage has not influence toward to disclosure of corporate social
responsibility.
Penulis: Nadiah
Kode Jurnal: jpakuntansidd120586
