PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI
SUKMAWATI SAFITRI DEWI
MAGISTER MANAGEMENT - UNIVERSITAS AIRLANGGA
Abstract
The manufacturing company is one of the companies which have a fairly big impact on the pollution as well as waste problems which are produced from the company-s operational activities. This research is meant to analyze the influence of company characteristic to the corporate social responsibility disclosure at the manufacturing companies which are listed in the Indonesia Stock Exchange (IDX). The company characteristics consist of size, profitability, leverage, management ownership, and the number of the board of commissioners. The purposive sampling method is used as the sample collection technique which are listed in the Indonesia Stock Exchange (IDX) and ICMD and are consecutively in the IDX website during the year 2009-2011. As much as 34 companies from 143 fulfill the criteria of determined samples research. The multiple linear regressions analysis is conducted by using hypothesis test as well as statistic analysis which is the F statistic test and t statistic test with the assistance of SPSS 16.0 for windows. The result of this research indicates that simultaneously size, profitability, leverage, management ownership and of the number of board of commissioners- variables have an influence to the corporate social responsibility disclosure. Parcially size, management ownership and of the number of board of commissioners- variable have an influence to the corporate social responsibility disclosure, while the profitability and leverage have no influence to the corporate social responsibility disclosure.
Keywords: Size, Profitability, Leverage, Management Ownership, Size of the Board of Commissioners, Corporate Social Responsibility Disclosure
Topic: Environmental Impact Assessment