PENGARUH KEPEMILIKAN SAHAM PEMERINTAH DAN PROFITABILITAS TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR)

Saftiana, Yulia and Sefrilia, Meutia (2012) PENGARUH KEPEMILIKAN SAHAM PEMERINTAH DAN PROFITABILITAS TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR). Jurnal Ekonomi dan Informasi Akuntansi, 2 (2). pp. 132-139. ISSN 2087-958X

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      Abstract

      This study aims to obtain empirical evidence about the influences of company characteristic and disclosure of goverments regulation of corporate social responsibility (CSR) in the annual report State-Owned Enterprises (SOEs). Firm characteristics used in this study is government ownership and profitability. Measurenment of corporate social responsibility,corporate social reporting by category to calculate Corporate Social Responsibilty Index (CSRI) is seen from the company’s annual report. The population in this study were all state-owned enterprise in 2007 – 2010 in Palembang. The total sample is 11 companies,with four years of observation. So the total sample examined was 44. Data analysis was performed with the classical assumptions and hypothesis testing using linear regression. These results indicate that the factor against disclosure of significant goverment ownership of CSR in Indonesia. Meanwhile,profitability does not have a significant impact on the disclosure of CSR in Indonesia

      Item Type: Article
      Uncontrolled Keywords: Corporate Social Responsibility (CSR),governmen ownership,profitability
      Subjects: A General Works > AS Academies and learned societies (General)
      H Social Sciences > H Social Sciences (General)
      L Education > L Education (General)
      Divisions: Faculty of Economics > Department of Accounting
      Depositing User: S.E,M.Si,Ak Yulia Saftiana
      Date Deposited: 05 Aug 2013 23:23
      Last Modified: 05 Aug 2013 23:23
      URI: http://eprints.unsri.ac.id/id/eprint/2500

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