Pengaruh Karakteristik Perusahaan dan Corporate Governance Terhadap Pengungkapan Corporate Social Responsibility pada Perusahaan Manufaktur di BEI Tahun 2010 - 2014

• Main Authors: Nugroho, Ismoyo Adi (Author), , Dra. Nursiam, M.H., Ak., CA (Author)
• Format: Book
• Published: 2016.
• Subjects: Thesis; NonPeerReviewed
• Online Access: Connect to this object online
• Notes: https://eprints.ums.ac.id/43175/1/NASKAH%20PUBLIKASI.pdf; https://eprints.ums.ac.id/43175/2/HALAMAN%20DEPAN.pdf; https://eprints.ums.ac.id/43175/6/BAB%201.pdf; https://eprints.ums.ac.id/43175/7/BAB%202.PDF; https://eprints.ums.ac.id/43175/8/BAB%203.pdf; https://eprints.ums.ac.id/43175/9/BAB%204.pdf; https://eprints.ums.ac.id/43175/10/BAB%205.PDF; https://eprints.ums.ac.id/43175/11/DAFTAR%20PUSTAKA.PDF; https://eprints.ums.ac.id/43175/12/LAMPIRAN.pdf; https://eprints.ums.ac.id/43175/23/SURAT%20PERNYATAAN%20PUBLIKASI.pdf
• Keywords: HB Economic Theory; HJ Public Finance

The aim of this research is to analyze the influence of company size, leverage, profitability, the composition of the board of commissioners and foreign ownership on the disclosure of corporate social responsibility (CSR). The population of this research is manufacturing companies which disclose CSR in Indonesia Stock Exchange (BEI) in 2010 - 2014 period. The sample is 16 companies with obtained by purposive method sampling. Data analysis used multiple linear regression. The results indicate that variable leverage, the composition of the board of commissioners, and foreign ownership have an influence on the disclosure of corporate social responsibility, while the variable company size and profitability do not influence on the disclosure of corporate social responsibility.