Riset Akuntansi dan Keuangan Indonesia
Vol 3, No 2 (2018): Riset Akuntansi dan Keuangan Indonesia

PENGARUH UKURAN PERUSAHAAN, TIPE INDUSTRI, GROWTH, DAN MEDIA EXPOSURE TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN (Studi Empiris pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2015)

Harjanti Widiastuti (Universitas Muhammadiyah Yogyakarta)
Evy Rahman Utami (Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Yogyakarta)
Ridi Handoko (Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Yogyakarta)

Article Info

Publish Date
13 Oct 2018

Abstract

This research aimed to analyze the influence of size, type of industry, growth, and media exposure on Corporate Social Responsibility Disclosure.  The samples of this research are companies that has been listed in the Indonesia Stock Exchange between 2014 and 2015. Data in this study were obtained from annual reports and online newspapers. Regression analysis will be employed to answer the research question. The result showed that size and type of industry    positively and significantly infuenced Corporate Social Responsibility (CSR) Disclosure. Growth negatively infuenced Corporate Social Responsibility (CSR) Disclosure dan media exposure has no influence on Corporate Social Responsibility (CSR). Keywords: Corporate Social Responsibility Disclosure, size, type of industry, growth, and media exposure. 

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Journal Info
Riset Akuntansi dan Keuangan Indonesia
Website

Abbrev

reaksi

Publisher

Universitas Muhammadiyah Surakarta

Subject

Economics, Econometrics & Finance

Description

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