Title: ANALISIS PENGARUH SIZE, PROFITABILITAS DANLEVERAGE TERHADAP PENGUNGKAPAN CSRPADA PERUSAHAAN YANG TERDAFTARDI BURSA EFEK INDONESIA
Abstract: This study aims to determine and analyze the influence of company
size, profitability and leverage of social responsibility disclosures of listed
companies in Indonesia Stock Exchange (BEI). Measurement of corporate
social responsibility is based on thecategory of the Global Reporting Index
(GRI) version 3.0 is seen in the company's annual financial report.
The population in this study is a company registered in the Indonesia
Stock Exchange in 2009. Of the 402 companies listed,only 123 companies
that meet the criteria of the study sample has been determined. The data analysis
technique with classical assumption test. Testing of hypotheses using multiple
linear regression analysis with SPSS 16.0 for windows.
The results showed that variable size, profitability and leverage
simultaneously significant influence on the disclosure of social responsibility
companies listed in Indonesia Stock Exchange in 2009. Partially, size and
leverage significant positiveeffect on CSR disclosure, while profitability does
not significantly affect the company's CSR disclosure.
Publication Year: 2011
Publication Date: 2011-03-01
Language: en
Type: dissertation
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Cited By Count: 18
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