Jurnal Kajian Akuntansi dan Auditing
Vol. 14 No. 1 (2019): April 2019

Faktor-Faktor yang Mempengaruhi Kebijakan Pengungkapan Corporate Social Responsibility dalam Laporan Tahunan (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia)

Roslin Roslin (Universitas Bung Hatta)
Ethika Ethika (Universitas Bung Hatta)

Article Info

Publish Date
20 Apr 2019

Abstract

This research was aimed to p rove some factors affecding disclosure policy of corporate social responsibility on company’s annual report. These factors are leverage, profitability, supervisory boards size, company size, managerial ownership, and foreign stock ownership. This research used purposive sampling to get sample was 11 manufacturing companies which has registered in Indonesia stock exchange since 2007 until 2011. The analysis design of this research was multiple linear regression analysis with SPSS program. The result of this research showed that foreign stock ownership has significant effect toward disclosure policy of corporate social responsibility. While leverage, profitability, supervisory boards size, company size, managerial ownership do not have effect toward disclosure policy of corporate social responsibility

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Journal Info
Jurnal Kajian Akuntansi dan Auditing
Website

Abbrev

JKAA

Publisher

Universitas Bung Hatta

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Kajian Akuntansi dan Auditing is peer review journal to diseminating the research and conceptual article in the field of accounting and auditing. The primary topics will published on this journal are : Financial Accounting and Capital Market Management Accounting Public Sector Accounting ...