Analisis Faktor - Faktor Yang Mempengaruhi Corporate Social Responsibility Disclosure (CSRD) Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia

Yanti, Merri (2014) Analisis Faktor - Faktor Yang Mempengaruhi Corporate Social Responsibility Disclosure (CSRD) Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia. Undergraduate thesis, Universitas Katolik Musi Charitas.

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Abstract

This study aims to examine the factors that influence social responsibility disclosure. Population in this research is a manufacturing company that is listed on the Indonesia Stock Exchange. The samples in this study were as many as 14 companies listed in Indonesia Stock Exchange 2009-2012 were selected using purposive sampling method. Hypothesis testing using multiple regression analysis using SPSS. The results shows that firm size does not affect the disclosure of social responsibility, board size has no effect on the disclosure of social responsibility, the leverage effect on the disclosure of social responsibility, profitability does not affect the disclosure of social responsibility, age did not affect the company’s disclosure responsibilities social, and environmental performance affects the disclosure of social responsibility. Simultaneously firm size, board size, leverage, profitability, firm age, and the effect on the environmental performance of social responsibility disclosure.

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