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Detail
BukuPENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN SOSIAL (SOCIAL DISCLOSURES) PERUSAHAAN GO PUBLIC DI INDONESIA
Bibliografi
Author: Rizal, Muhammad
Topik: Social Disclosure; Size Of Company; and Industry Type; Profile
Bahasa: (ID )    
Penerbit: Unika Atma Jaya     Tahun Terbit: 2006    
Jenis: Article
Fulltext: Muhammad Rizal's Article's.pdf (83.0KB; 19 download)
Abstract
The objective of this research is to examine the influence of company?s characteristics which are proxy in the size of company, public ownership ratio, high/low profile of the company, the company base, industry type-based social disclosure quantity. Social disclosure is interesting to research because it is not mandatory to regulator of stock exchange. Populations of this research are all companies listed in Jakarta Stock Exchange and Surabaya Stock Exchange namely 322 companies consisting 9 different industry sectors. Financial statements examined in this research were stated in the year of 2000 and gathered by December 31, 2000. The valid samples to research involved 240 companies. The result of this research identifies 48.4% of sample which have committed social disclosure. This research found that quantity of social disclosure is influenced by the company?s characteristics: size of the company, public ownership ratio, high/low profile of the company, the company base, and the industry type.
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