Dermawan, Yohanes (2017) PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONBILITY. Skripsi thesis, STIE Mandala Jember.

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Abstract

The practice of disclosure of social responsibility plays an important role for the company because the company lives in the community and the possibility of its activities have social and environmental impacts so that the disclosure of social responsibility is a managerial tool used by companies to avoid social and environmental conflicts. This study aims to determine the effect of corporate characteristics such as firm size, leverage, profitability, board size and timeliness of reporting to disclosure of social responsibilty in mining companies listed on the Indonesia Stock Exchange period 20112015. Sampling in this study using purposive sampling which aims to specify that will be studied. The number of companies used as many as 5 companies from 28 mining companies. The data used in this research is secondary data downloaded from idx website in the form of annual report. Data processing method using logistic regression method, T test, and Coefficient of determination or R Square with the help of SPSS version 20 application. The results showed that profitability variables affect to disclosure of Social Responsibility. Other variables such as firm size, leverage, board size and timeliness of reporting have no effect on disclosure of Social Responsibility.

Item Type: Thesis (Skripsi)
Uncontrolled Keywords: Firm Size, Leverage, Profitability, Board Size, Timeliness Of Reporting,and Disclosure Of Social Responsibility
Subjects: H Social Sciences > HG Finance
Divisions: AKUNTANSI-S1
Depositing User: Team UPT Mandala
Date Deposited: 11 Sep 2019 02:40
Last Modified: 11 Sep 2019 02:40
URI: http://repo.itsm.ac.id/id/eprint/138

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