PENGARUH KARAKTERISTIK PERUSAHAAN DAN STRUKTUR KEPEMILIKAN TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL (SOCIAL DISCLOSURE) (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG LISTING DI BURSA EFEK INDOSESIA)

Rasidah, Rasidah and Chairina, Chairina (2010) PENGARUH KARAKTERISTIK PERUSAHAAN DAN STRUKTUR KEPEMILIKAN TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL (SOCIAL DISCLOSURE) (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG LISTING DI BURSA EFEK INDOSESIA). Jurnal Ekonomi Pembangunan, Manajemen, dan Akuntansi, 9 (3). pp. 275-286. ISSN 1693-1610 (In Press)

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Abstract

This research aims to find out how social responsibility disclosure practices on manufacturing companies listed in Indonesia Stock Exchange in 2009 and to know how to influence the characteristics of a manufacturing company as an independent variable that include firm size, profitability, leverage, and institutional ownership structure and managerial ownership on the disclosure corporate responsibility either partially or simultaneously. This research is an empirical research that has a quantitative nature. Manufacturing companies that made the final sample in this study amounted to 30 companies from 135 companies as population and criteria used in the sampling is purposive sampling. Types of data used is data quantitative and qualitative data sources are all secondary data. The technique of data analysis using multiple linear regression analysis model (multiple regression analysis Linie). The results showed that the disclosure of corporate social responsibility, is partially influenced by company size and structure of institutional ownership, while profitability, leverage and managerial ownership has no significant effect with the level of significance is 5%. Simultaneously, then all the factors have a significant effect on the disclosure of social responsibility. The implications of this research are expected to contribute significantly to investors where the disclosure of social responsibility can be a calculation of investment capital investment. In addition to the disclosure of issuers with a wider responsibility to add value to the company so that it can further improve the quantity and quality of disclosures of social responsibility. And, for interested parties such as governments, Bapepam, and IAI is expected this study can contribute in formulating policies and regulations relating to the disclosure standards of social responsibility.

Item Type: Article
Subjects: H Social Sciences > HC Economic History and Conditions
Divisions: Fakultas Ekonomi > Akuntansi
Depositing User: Mr Arief Mirathan
Date Deposited: 06 Sep 2013 17:26
Last Modified: 06 Sep 2013 17:26
URI: http://eprints.unlam.ac.id/id/eprint/68

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