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BukuAnalisis pengaruh return on assets, harga saham, dan dewan komisaris terhadap pengungkapan corporate social responsibility pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2016 – 2018
Bibliografi
Author: Puspa, Jane Ratini ; LOH WENNY SETIAWATI
Topik: return on assets; stock price; board of commissioners; corporate social responsibility
Bahasa: (ID )    
Tahun Terbit: 2020    
Jenis: Naskah Karya Ilmiah (NKI) dengan Registrasi Karya Ilmiah (RKI)
Fulltext:
Abstract
Corporate Social Responsibility is a company's commitment to contribute to the country by paying attention to economic, social and environmental aspects. The company needs to improve its image of society for long-term sustainability and has a responsibility on other parties who may have an interest. This study aims to analyze the effect of return on assets, stock price, and the board of commissioners to disclosure of corporate social responsibility. This study uses secondary data on manufacturing companies listed on the Indonesia Stock Exchange in 2016 - 2018 with 108 companies. This study processes data with SPSS version 24 and uses multiple linear analysis. The results of this study indicate that return on assets and the board of commissioners affect the disclosure of corporate social responsibility, while the stock price does not affect the disclosure of corporate social responsibility.
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