PENGARUH UKURAN PERUSAHAAN, JENIS INDUSTRI, KOMITE AUDIT DAN STRUKTUR KEPEMILIKAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY

• Main Author: Fitriani, (Author)
• Format: Book
• Published: 2017-01-21.
• Subjects: Thesis; NonPeerReviewed
• Online Access: Link Metadata
• Notes: http://repository.upnvj.ac.id/18284/1/ABSTRAK.pdf; http://repository.upnvj.ac.id/18284/2/AWAL.pdf; http://repository.upnvj.ac.id/18284/3/BAB%20I.pdf; http://repository.upnvj.ac.id/18284/7/BAB%20II.pdf; http://repository.upnvj.ac.id/18284/4/BAB%20III.pdf; http://repository.upnvj.ac.id/18284/6/BAB%20IV.pdf; http://repository.upnvj.ac.id/18284/5/BAB%20V.pdf; http://repository.upnvj.ac.id/18284/8/DAFTAR%20PUSTAKA.pdf; http://repository.upnvj.ac.id/18284/9/RIWAYAT%20HIDUP.pdf; http://repository.upnvj.ac.id/18284/10/LAMPIRAN.pdf; http://repository.upnvj.ac.id/18284/11/JURNAL.pdf
• Keywords: H Social Sciences (General); HB Economic Theory; HC Economic History and Conditions; HF Commerce; HF5601 Accounting; HG Finance

This study was the conducted to examine the effect of Company Size, Industry Type, Audit Committee and Ownership Structure On Corporate Social Responsibility Disclosure. This study uses 73 the manufacturing companies listed in Indonesia Stock Exchange in 2013 until 2015 as a sample and using Multiple Linear Regression Analysis. The results showed that: (1) Company Size has a significant influence on Corporate Social Responsibility Disclosure. This implies that the larger the total assets of a company, the greater the number of reporting Corporate Social Responsibility Disclosure in annual report. (2) Industry Type has no significant influence on Corporate Social Responsibility Disclosure. This shows that the distortion Type Industry little attention in the Corporate Social Responsibility Disclosure. (3) Audit Committee has a significant influence on Corporate Social Responsibility Disclosure. This shows that the greater number of members of the Audit Committee, the more Corporate Social Responsibility Disclosure, because the Audit Committee considered effective in improving accountability and transparency in the form of Corporate Social Responsibility Disclosure. (4) Ownership Structure has a negative significant influence on Corporate Social Responsibility Disclosure. This shows that a large amount of foreign ownership was not necessarily reveal a wider Corporate Social Responsibility, because foreign ownership was considered less effective in monitoring the CSR disclosure policy decisions of the company.