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Analisis Pengaruh Ukuran Perusahaan, Kepemilikan Asing, Laba Per Lembar Saham, dan Profitabilitas Terhadap Pengungkapan Tanggung Jawab Sosial dalam Laporan Tahunan : Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di BEI Periode 2009-2012
Bibliografi
Author:
NURINA, ANASTASIA VIDYA
;
Widyastuti, Etty
(Advisor);
Uyanto, Stanislaus Suryadi
(Advisor)
Topik:
Disclosure of Corporate Social Responsibility
;
Stakeholder
;
Firm Size
;
Foreign Ownership
;
Earnings Per Share
;
Profitability.
Bahasa:
(ID )
Penerbit:
Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Unika Atma Jaya
Tempat Terbit:
Jakarta
Tahun Terbit:
2014
Jenis:
Theses - Undergraduate Thesis
Fulltext:
Anastasia Vidya N's Undergraduate Theses.pdf
(465.11KB;
35 download
)
Ketersediaan
Perpustakaan Pusat (Semanggi)
Nomor Panggil:
FEA-6000
Non-tandon:
tidak ada
Tandon:
1
Lihat Detail Induk
Abstract
Most companies focus on maximizing profits and assume that corporate responsibility is given to the public through the provision of sufficient employment, providing goods and services to meet the needs of, and payment of taxes to the state. However, in fact the company also must consider the demands of society and take full responsibility for the effects arising from the use of resources for production activities. Therefore, the author felt the need to do a study that examined several factors that contribute to wider corporate social responsibility disclosure. The factors examined in this study are firm size, foreign ownership, earnings per share, and profitability. The analytical method used is multiple linear regression. The data in this study is a secondary data from annual reports and financial perusahana listed on the Indonesia Stock Exchange (IDX) 2009-2012. Based on the test results, the results showed that the size of the company and earnings per share do not have significant influence with corporate social responsibility. Meanwhile, foreign ownership and profitability has a significant effect on the disclosure of corporate social responsibility.
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