sparta, sparta and Qonita, Amalia Lulu PENGARUH UKURAN PERUSAHAAN, UKURAN DEWAN KOMISARIS, DAN PROFITABILITAS TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI DENGAN INDEKS LQ45 PERIODE 2010-2014. In: SIMPOSIUM NASIONAL KEUANGAN DAN PEBANKAN II, 1 AGUSTUS 2023, 1 AGUSTUS 2023.
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Abstract
The aim of this research is to analyze the impact or corporate measurement variabel, commissioner measurement and the profitability of Corporate Social Responsibility (CSR) disclosure. CSR disclosure is measured by scoring technique by compiling CSR programs that are reported by companies in the annual report and comparing them by using GRI indicators. This research uses purposive sampling method, namely the listed manufacturing companies on the Indonesia Stock Exchange (IDX) with index LQ45 during 2010-2014. The hypothesis of this research is based on the previous research and other supporting theories in which analyzed by using software SPSS 22. The result of this research is company measurement is not that significant to CSR disclosure, while commissioner measurements and profitability positively significant to CSR disclosure.
| Item Type: | Conference or Workshop Item (Paper) |
|---|---|
| Uncontrolled Keywords: | Corporate measurement, commissioner measurement, profitability, Corporate Social Responsibility disclosure |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Prodi S1 Akuntansi |
| Depositing User: | Sparta Sparta |
| Date Deposited: | 06 Apr 2023 04:36 |
| Last Modified: | 06 Apr 2023 04:36 |
| URI: | http://repository.ibs.ac.id/id/eprint/6505 |
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