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JURNAL BISNIS DAN AKUNTANSI
Vol. 17, No. 1a, November 2015

FAKTOR–FAKTOR YANG MEMPENGARUHI CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE

RUSDY WAHID

STIE Trisakti
rwahid@stietrisakti.ac.id

 

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http://www.tsm.ac.id/JBA/JBAVOL17/FAKTOR–FAKTOR YANG MEMPENGARUHI CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE

ABSTRACT:

The purpose of this research is to examine the effect of profitability, leverage, audit firm, company size, listing age, board of commissioner and independent commissioner to corporate social responsibility disclosure. Data were taken from manufacturing companies in Indonesia which are listed in Indonesia Stock Exchange for the period 2011 until 2014. Only 56 companies meet the criteria and taken as sample. The statistical used in this research was multiple regression. This research showed that

Keyword :Corporate Social Responsibility Disclosure, Profitability, Leverage, Audit Firm, Company Size, Listing Age, Board of Commissioner and Independent Commissioner.
 
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