Analisis Pengaruh Karakteristik Perusahaan Terhidap Pengungkapan Tanggung Jawab Sosial Perusahaan dalam Laporan Tahunan Perusahaan Manufaktur yang Terdaftar di BEI Periodie 2009-2010
This study aimed to analyze the effect offirm characteristcs onÂ the disclosure ofcorporate social responsibility. The characteristicsÂ are proxied by the management ownership, leverage, size of theÂ company and the profitability. While the disclosure of corporateÂ social responsibility is proxied by CSR Index. The samples of this
research were 48 manufacturing companies. Based on the hypothesisÂ test, it was found that ownership management and profitability didÂ not significantly affect the disclosure of corporate social responsibilityÂ while leverage variable and firm size significantlyÂ affected the disclosure ofcorporate social responsibility.
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Jurnal Aplikasi Bisnis [JABIS]
Diploma Program in Economics, Faculty of Economics
Universitas Islam Indonesia, Yogyakarta, Indonesia.
JABIS by http://journal.uii.ac.id/JABIS/ is licensed under a Creative Commons Attribution 4.0 International License.