JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi
Vol 4 No 1 (2013): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi

PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN

NURJANAH, NURJANAH (Unknown)
Lucyanda, Jurica (Unknown)

Article Info

Publish Date
18 Feb 2013

Abstract

The objective of this study was to analyze the influence of corporate charaterictics (size, profitability,leverage and age of firm) on corporate social responsibility disclosure. This research is an empiricalstudy using logistic regression analysis. The sample used in this study was the secondary data fromIndonesian Stock Exchange, for year 2007-2008. The sample was taken using purposive sampling methodand those which meeting the selection criteria. The sample used was 36 annual reports. Hypothesis testingby logistic regression analysis showed that all corporate characteristics such as size, profitability,leverage and age of firm had no significant influence on corporate social responsibility disclosure.

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Journal Info
JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi
Website

Abbrev

jrak

Publisher

Universitas Islam 45 Bekasi

Subject

Economics, Econometrics & Finance

Description

JRAK is a peer review journal published twice a year (February and Augst) by Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) Islamic University of 45 (UNISMA). JRAK addresses the broad area of Financial Accounting, Public Accounting, Syariah Accounting, computerization accounting and Tax ...