Announcement
Starting on July 4, 2018 the Indonesian Publication Index (IPI) has been acquired by the Ministry of Research Technology and Higher Education (RISTEKDIKTI) called GARUDA Garba Rujukan Digital (http://garuda.ristekdikti.go.id)
For further information email to portalgaruda@gmail.com

Thank you
Logo IPI  
Journal > Jurnal Ekonomi > PARAMETER DETERMINAN PADA PERUSAHAAN YANG MELAKSANAKAN PELAPORAN TANGGUNG JAWAB SOSIAL

 

Jurnal Ekonomi
##issue.vol## 16, ##issue.no## 1 (2011): Ekonomi No. 1 Vol. 16 2011
PARAMETER DETERMINAN PADA PERUSAHAAN YANG MELAKSANAKAN PELAPORAN TANGGUNG JAWAB SOSIAL
Article Info   ABSTRACT
Published date:
12 Apr 2012
 
The purpose of this study is to analyze whether a number of firm and industry characteristics, such as profitability, firms size, industry sensitivity, leverage, ownership structure, are potential parameter determinants of corporate social responsibility (CSR) disclosure practices by companies listed at Indonesia Stock Exchange. By means of these, an attempt is made to specify the conditions under which corporations may or may not act in socially responsible ways. In order to provide greater insights into, whether corporate social responsibility disclosure (CSRD) is affected by such variables, empirical investigation was conducted. A total of 400 number of observation within 80 companies selected by purposive sampling method between the years 2003 and 2007. Hipotheses were tested by performed OLS method. Our findings evidence that profitability, firms size, industry sensitivity, leverage, ownership structure, significantly influenced CSRD simultantly. However, only industry sensitivity that significantly influenced CSRD, when they tested partially
Copyrights © 2012