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Pengaruh Komisaris Independen, Profitabilitas Dan Ukuran Perusahaan Terhadap Pengungkapan Tanggung Jawab Sosial Perusahaan (Studi Pada Perusahaan Manufaktur Periode 2011 Dan 2012)
Bibliografi
Author:
ASTHERIA, EVELYN
;
Juliana, Christina
(Advisor)
Topik:
Independent Commissioner
;
Profitability
;
Firm Size
;
Disclosure of Corporate Social Responsibility
Bahasa:
(ID )
Penerbit:
Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Unika Atma Jaya
Tempat Terbit:
Jakarta
Tahun Terbit:
2014
Jenis:
Theses - Undergraduate Thesis
Fulltext:
Evelyn Astheria's Undergraduate Theses.pdf
(1.55MB;
64 download
)
Ketersediaan
Perpustakaan Pusat (Semanggi)
Nomor Panggil:
FEA-5728
Non-tandon:
tidak ada
Tandon:
1
Lihat Detail Induk
Abstract
The purpose of this study is to see the effect of independent commissioner, profitability, and firm size on corporate social responsibility disclosure. Independent commissioner are measured with ratio between the numbers of independent board members compared with total of board members in a company. Profitability is measured with Return on Assets ratio, firm size measured by the logarithm of total assets, and disclosure of corporate social responsibility is measured by 79 indicators GRI. The study is done with 103 manufacturing companies on year 2011 and 2012. The result of this study indicates that the independent commissioner have a significant effect on the disclosure of corporate social responsibility. However, the profitability variables have not a significant effect on the disclosure of corporate social responsibility. As for the firm size variables have a significant effect on corporate social responsibility
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