PENGARUHMEKANISME CORPORATE GOVERNANCE, PROFITABILITAS DAN UKURAN PERUSAHAANTERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (Studi Empiris Pada Perusahaan Manufaktur Yang Tercatat Di Bursa Efek Indonesia Periode 2010-2013)
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Date
2015
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Tesis Magister Akuntansi Universitas Widyatama
Abstract
Corporate social responsibility disclosure is the issues that grows widely in
indonesian bussiness. The researches on corporate social responsibility disclosure
find different results. This study is aimed to explain the influence of corporate
governance mechanism, profitability, and size corporate to corporate social
responsibility disclosure.
The sample in this study is Indonesian manufacture companies listed in 2010-
2013 whose annual reports disclose corporate social responsibility activities and
can be accessed at Indonesian Stock Exchange website. There are 30 samples
applying purposive sampling technique. This study employs descriptive and statistical
analysis technique.
The results show that there is significant influence between corporate
governance mechanism to corporate social responsibility disclosure. In contrast,
positive significant influence profitability and size corporate to corporate social
responsibility disclosure are found. In this research was suggested: (1) for the
Researcher used the efectivness of the Corporate social responsibility disclosure and
find new variable to the next research, widened the sample and the Researcher be
able to extend the research period (2) for the Company can make the sustainability
report about corporate social responsibility disclosure continously and have special
organ for corporate social responsibility. (3) for the goverment can change the rule
about voluntary to mandatory corporate social responsibility disclosure for the
company and make the rule about the sanction for the company doing contravention
corporate social responsibility disclosure.
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Keywords
Corporate social responsibility disclosure, corporate governance mechanism, institutional ownership, profitability, size corporate