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All Journal Conference In Business, Accounting And Management (Cbam) 2012 Dinamika Akuntansi Keuangan dan Perbankan Jurnal Siasat Bisnis SEGMEN Jurnal Manajemen dan Bisnis E-Jurnal Akuntansi Universitas Udayana Jurnal Ekonomi Kinerja Optimum : Jurnal Ekonomi dan Pembangunan Jurnal Dinamika Akuntansi Jurnal Manajemen dan Keuangan Journal of Auditing, Finance, and Forensic Accounting DeReMa (Development Research of Management) Jurnal Manajemen MODUS-Jurnal Ekonomi dan Bisnis Jurnal Ekonomi dan Bisnis AFRE Accounting Financial Review Jurnal Analisis Bisnis Ekonomi JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) International Journal of Applied Business Research Jurnal Akuntansi dan Bisnis MABIS: Manajemen dan Bisnis Jurnal Manajemen Maranatha Akurasi : Jurnal Studi Akuntansi dan Keuangan Jurnal Riset Akuntansi Kontemporer Telaah Bisnis Transformatif: Ekonomi, Bisnis dan Kewirausahaan Jurnal Magister Akuntansi Trisakti Magistrorum et Scholarium: Jurnal Pengabdian Masyarakat Jurnal Multidisiplin Indonesia
Yeterina Widi Nugrahanti
Universitas Kristen Satya Wacana
Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Veterinary

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Journal : Jurnal Manajemen dan Keuangan

 1 
PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) Nugrahanti, Yeterina Widi; Wijaya, Nathalia
Jurnal Manajemen dan Keuangan Vol 9, No 1 (2011): Jurnal Manajemen dan Keuangan
Publisher : Jurnal Manajemen dan Keuangan

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Abstract

The purpose of this study is to examine the effect of firm’s characteristic on corporate social responsibility disclosure in Manufacturing Indonesian companies. The corporate social responsibility disclosures include details of the environment, energy, employee health and safety,employee other, products, community involvement, and general. The firm’s characteristic is measured by company size, profitability,size of board of commissioner, company profile and leverage.The sample of this research was extracted with purposive sampling method. The sample of the study consist of 76 annual reports of manufacturing companies listed on the Indonesian Stock Exchange as of December 31, 2009. The technique for examining hypothesis is multiple regression analysis by using SPSS 16.00 programs. The results indicate that company size and size of board of commissioner have a significant positive influence on the corporate social responsibility disclosure. But profitability, company profile and leverage failed to show its significant effect.Keyword: Corporate social responsibility disclosure, Company size, Profitability, Size of board of commissioner, Leverage
Co-Authors Aditya Satya Yudharma Agung Tri Nugroho Aprilia Pasca Ratiningsih Apriliawati, Risvia Aras Brian Kaawoan Ari Budi Kristanto Bill Mauboy Choirul Ummam Al Muhtaromi Christina Widhi Astuti Daniel Felimanto Hartono Darma Sudata Wijaya Dewi Widowati Dimaz Ramananda Djie Liveren Adjie Tehananda Gracella Theotama Handita Rachma Sulistyanto Ika Kristianti Indriyani Nurfitri Jassica Brigita Kharis Kristiana Gabriela Astri Astasari Kusumo, Verena Winardi Laurensia Chintia Dewi, Laurensia Chintia Linda Ariany Mahastanti Lintang Santoso Lucky Lestiananda Maria Rio Rita Mitta Ariyani Mitta Ariyani, Mitta Nathalia Wijaya Oktania Maharani Puspitasari, Andriana Putra, Ade Pranata Putra, Ade Pranata Randika Bagus Linuwih Randika Bagus Linuwih, Randika Bagus Riky Setiawan Rini Purwanti Riskin Hidayat Risvia Apriliawati Satrio Bagus Sembodo Sharon Manopo Shella Novia Simeon, Simeon Simeon, Simeon Sondang Selida Apryastuti Purba Supatmi Supatmi Supatmi Tri Wahyu Karuniawan Utomo, Mohamad Nur Vidia Damayanti Wenny Milenia Wibowo, Paulina Febriani William Agustinus Santosa Wise Maharti Yefta Andi Kus Noegroho Yulius Ardy Wiranata