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Pengaruh Karakteristik Perusahaan Terhadap Pengungkapan Corporate Social Responsibility (Csr) Pada Laporan Tahunan Di Indonesia

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  • Daud, Dahniyar
  • Jamali, Hisnol

Abstract

Penelitian ini bertujuan untuk mengetahui apakah laporan tahunan perusahaan memiliki hubungan serta pengaruh terhadap Laporan keuangan Corporate Social Responsibility (CSR) dan mengetahui karakteristik ukuran dewan komisaris, tipe industri, ukuran perusahaan, profitabilitas, kepemilikan saham asing, dan kepemilikan saham publik. Penelitian ini menggunakan pengujian analisis linier berganda. pada sektor manufaktur yang tercatat di Bursa Efek Indonesia (BEI) tahun 2011−2012, diperoleh hasil bahwa ukuran dewan komisaris, tipe industri, profitabilitas, kepemilikan saham publik berpengaruh positif terhadap corporate social responsibility (CSR) dan ukuran perusahaan dan kepemilikan saham asing berpengaruh negatif terhadap corporate social responsibility (CSR) perusahaan di Indonesia.

Suggested Citation

  • Daud, Dahniyar & Jamali, Hisnol, 2017. "Pengaruh Karakteristik Perusahaan Terhadap Pengungkapan Corporate Social Responsibility (Csr) Pada Laporan Tahunan Di Indonesia," INA-Rxiv 2kjs3, Center for Open Science.
    • Handle: RePEc:osf:inarxi:2kjs3
    DOI: 10.31219/osf.io/2kjs3
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