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Analisis Pengaruh Profitabilitas, Umur Perusahaan, Ukuran Perusahaan Dan Tipe Industri Terhadap Pengungkapan Corporate Social Responsibility (CSR) Pada Perusahaan Manufaktur (Studi Empiris Pada Perusahaan Yang Terdaftar Di Bei Tahun 2009-2013)
Bibliografi
Author:
Purwandari, Nur Endah
(Advisor);
Linarta, Jennifer
Topik:
Corporate Social Responsibility (CSR)
;
Profitability
;
Firm Age
;
Firm Size
;
Industry Type.
Bahasa:
(ID )
Penerbit:
Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Unika Atma Jaya
Tempat Terbit:
Jakarta
Tahun Terbit:
2014
Jenis:
Theses - Undergraduate Thesis
Fulltext:
Jenifer Linarta's Undergraduate Theses.pdf
(598.48KB;
59 download
)
Ketersediaan
Perpustakaan Pusat (Semanggi)
Nomor Panggil:
FEA-6079
Non-tandon:
tidak ada
Tandon:
1
Lihat Detail Induk
Abstract
The Company Corporate Social Responsibility (CSR) which is conducted by the company as social responsibility towards to the environment, has become the main factors that considered by the stakeholders of the company. The objective of this research are to determine the impact of profitability, firm age, firm size and industry type for the disclosure area of Corporate Social Responsibility (CSR) is done by the company. Profitability is measured by using Return On Assets ratio. Firm age is measured from the difference between the data in the study with the first issue in IDX. Firm size is measured by the of total assets. Industry type is measured with a dummy. As for the disclosure of Corporate Social Responsibility (CSR) is measured by using indicators Global Reporting Initiative (GRI). The analysis method that used in this research is multiple regression analysis. This research uses empirical data from The Indonesia Stock Exchange (IDX) with 73 sample of the companies which are selected using purposive sampling method. The data that used in this research are derived from manufacturing companies listed on the Stock Exchange in 2009-2013. The results of this research show that the variable firm size and industry type variables affect for the disclosure of Corporate Social Responsibility (CSR). However, for the variable profitability and firm age variable showed that doesn't have any effect on the disclosure of Corporate Social Responsibility (CSR). More greater of the company size, more larger of the disclosure of Corporate Social Responsibility (CSR), and the companies that included of the high profile type industry are more width too of the disclosures CSR rather than the lowest profile type industry.
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