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JURNAL BISNIS DAN AKUNTANSI
Vol. 15, No. 1a, Is. 7, November 2013, Hlm. 105-116

FAKTOR-FAKTOR YANG MEMPENGARUHI CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA

TJHAI FUNG JIN

STIE Trisakti
fungjin@stietrisakti.ac.id

 

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http://www.tsm.ac.id/JBA/JBAVOL15/FAKTOR-FAKTOR YANG MEMPENGARUHI CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA

ABSTRACT:

The purpose of this research is to test and analyze whether firm size, size of board of commissiner, institutional ownership, foreign ownership, managerial ownership, and profitability have influence to corporate social responsibility disclosure. This research used 40 samples of companies in the manufacturing sector that had been listed at the Indonesia Stock Exchange, with period from 2009 until 2011. The selection of the samples used purposive sampling method. Data were analyzed using multiple regression method. The conclusion shows that size, and profitability have influence to corporate social responsibility disclosure. Size of board of commissiner, institutional ownership, foreign ownership, and managerial ownership, do not influence corporate social responsibility disclosure.

Keyword :Corporate Social Responsibility Disclosure, firm Size, Size of Board of Commissiner, Institutional Ownership, Foreign Ownership, Managerial Ownership, Profitability.
 
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