Pengaruh Karakteristik Perusahaan terhadap Pengungkapan Corporate Social Esponsibility Perusahaan Pertambangan yang Tercatat ti Bursa Efek Indonesia

Yusrianti, Hasni (2013) Pengaruh Karakteristik Perusahaan terhadap Pengungkapan Corporate Social Esponsibility Perusahaan Pertambangan yang Tercatat ti Bursa Efek Indonesia. Jurnal Bisnis dan Manajemen, 11 (3). ISSN 1412-4521

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    Abstract

    This study conducted aiming to assess whether there was an effect of the firm characteristics to corporate social responsibility disclosure in the mining company listed on the Stock Exchange. Characteristics of the companies used in this study are firm size, profitability, and leverage. It used the international standard ISO 26000 to assess the social responsibility disclosure. The data used is secondary data which is the annual report of the mining company in 2011. The results showed that firm size and leverage has significantly effect to the disclosure of corporate social responsibility, while profitability does not has significantly effect to the disclosure of corporate social responsibility

    Item Type: Article
    Uncontrolled Keywords: Mining Company, Company’s Characteristics, CSR Disclosure
    Subjects: H Social Sciences > HB Economic Theory
    Divisions: Faculty of Economics
    Depositing User: Sujianto Sujianto
    Date Deposited: 24 Oct 2013 15:12
    Last Modified: 24 Oct 2013 15:12
    URI: http://eprints.unsri.ac.id/id/eprint/2896

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