Analisis faktor-faktor yang mempengaruhi luas pengungkapan CSR (Corporate Social Responsibility) dalam laporan tahunan perusahaan

Putra, Wide Metrika (2010) Analisis faktor-faktor yang mempengaruhi luas pengungkapan CSR (Corporate Social Responsibility) dalam laporan tahunan perusahaan. S1 thesis, Universitas Mercu Buana.

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Abstract

WIDE METRIKA PUTRA 43298110143 The topic in this research is about the analysis of the factors that influence the broadness of CSR’S disclosure in the corporate's annual report, uses manufacturing companies listed in the indonesia stock exchange from 2006 until 2008 as population. Factors used as independent variables are the percentage of management ownership, company size, company profile, leverage, and profitability. The purpose of this research is to find out rate of influence from these factors for the CSR’s disclosure. This research uses the causality method, and also uses SPSS as a tool of analysis. The conclusion of this research is that the independent variables have influence for the broadness of CSR’s disclosure, whereas the percentage of management ownership, leverage, company profiles and profitability have not significan influence, but company size has significan influence on CSR disclosure.

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