Sholihin, Muhammad Rijalus and Harnovinsah, Harnovinsah and Aulia, Yoosita (2018) Analisis faktor-faktor yang mempengaruhi pengungkapan corporate social responsibility (Studi empiris perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Jurnal Analisa Akuntansi dan Perpajakan, 2 (2). pp. 110-130. ISSN 2548-9283
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Abstract
The problems raised in this study are how the influence of institutional ownership variables, the board of commissioners is independent, the audit committee, and the size of the company on the level of disclosure of Corporate Social Responsibility in maneuvering companies on the Indonesia Stock Exchange. This study aims to analyze the influence of these variable, and contribute in the form of information that is useful for investors, owners, and company management in decision making. The selection of variables is based on relevant theory and references to the results of previous studies related to this study. The research methodology uses quantitative methods, the number of observations as many as 106 sourced from 53 companies over 2 annual periods. The results of this study found that institutional ownership variables, board of commissioners independent, audit committee, and company size turned out to have a significant effect on the level of disclosure of Corporate Social Responsibility when viewed simultaneously, but if viewed partially only institutional ownership and size of the company has a significant influence, while the other two do not have a significant effect
| Item Type: | Article |
|---|---|
| Subjects: | A General Works > AC Collections. Series. Collected works A General Works > AI Indexes (General) H Social Sciences > HC Economic History and Conditions |
| Divisions: | ITB WIGA LUMAJANG > Program Studi Akuntansi |
| Depositing User: | Mr Muhammad Rijalus Sholihin |
| Date Deposited: | 22 Nov 2019 01:25 |
| Last Modified: | 20 May 2020 06:37 |
| URI: | http://repository.itbwigalumajang.ac.id/id/eprint/194 |
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