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Journal > Jurnal Akuntansi > PENGARUH KARAKTERISTIK PERUSAHAAN DAN REPUTASI AUDITOR TERHADAP PENGUNGKAPAN SOSIAL PERUSAHAAN DALAM LAPORAN TAHUNAN PERUSAHAAN YANG TERDAFTAR DI BEI

 

Jurnal Akuntansi
##issue.vol## 15, ##issue.no## 1 (2011): Akuntansi No.1 Vol.15 2011
PENGARUH KARAKTERISTIK PERUSAHAAN DAN REPUTASI AUDITOR TERHADAP PENGUNGKAPAN SOSIAL PERUSAHAAN DALAM LAPORAN TAHUNAN PERUSAHAAN YANG TERDAFTAR DI BEI
Article Info   ABSTRACT
Published date:
05 Apr 2012
 
This was a replication of research done by some researchers. The objective of this research was to test the influence of company characteristics (company size, type of industry), and auditor reputation on social responsibility disclosure of public companies listed in Indonesia Stock Exchange (BEI) in 2006. The results indicated that only company size had significant influence on social responsibility disclosure at 5% alpha (sig-t=0.026), but simultaneously they significantly influenced social responsibility disclosure (R square 0.405 at 10% alpha).
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