Pengaruh Karakteristik Perusahaan Terhadap Pengungkapan Tanggung Jawab Sosial Peruahaan

Siffa S., Fawzia Argatsania (2012) Pengaruh Karakteristik Perusahaan Terhadap Pengungkapan Tanggung Jawab Sosial Peruahaan. Other thesis, STIE Bank BPD Jateng.

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Abstract

This study aims to determine the influence of corporate characteristics on social responsibility disclosure in the annual report. The independent variables in this study are firm size, profitability, leverage level, age of the company, and the company. This study took 27 samples of manufacturing companies listed on the Indonesia Stock Exchange in the period 2008 to 2011. The test data is done using the statistical analysis of multiple linear regression analysis, t test, and F test. T-test is used to test the independent variable on the dependent variable partially. F test is used to test the effect of the independent variables together on the dependent variable. The results showed that partially discovered that the variable firm size and firm age have a positive and significant impact on the disclosure of corporate social responsibility. While variable leerage levels and significant negative effect on the disclosure of social responsibility. Variable profitability and the company gave the result that these variables did not affect the expression of social responsibility. Test results show that F is jointly firm size, profitability, leverage level, age of the company, and the company affect the disclosure of corporate social responsibility.

Item Type: Thesis (Other)
Uncontrolled Keywords: Corporate social responsibility disclosure, firm size, profitability, level of leverage, firm age, firm profile
Subjects: H Social Sciences > H Social Sciences (General)
H Social Sciences > HB Economic Theory
Divisions: Faculty of Law, Arts and Social Sciences > School of Art
Depositing User: Magang Magang Siswa
Date Deposited: 20 Feb 2024 02:58
Last Modified: 20 Feb 2024 02:58
URI: http://eprints.stiebankbpdjateng.ac.id/id/eprint/1733

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