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FACTORS AFFECTING THE DISCLOSURE INFORMATION OF CORPORATE SOCIAL RESPONSIBILITY ON FINANCIAL STATEMENTS (EMPIRICAL STUDY ON LISTED COMPANIES IN INDONESIA STOCK EXCHANGE)
Abstrak (Bhs. Indonesia)
The purpose of this research is to determine the extent to which companies disclose social responsibility information in the financial statements and also to examine certain factors that can affect a company disclose information in social. The data used in this research are secondary data drawn from 115 companies listed on the Main Board of the Indonesia Stock Exchange with three categories of corporate sustainability reporting from Darwin (2004,) consisting of economic performance, environmental performance and social performance. Factors comprising of management ownership, financial leverage, size of company, type of industry and profitability that could affect the company's policy to disclose social information are examined. The results of this study indicate almost all companies have reported economic performance and environmental performance because it is set in PSAK 57. Management ownership, financial leverage, size of the company, type of industry and profitability have insignificant effect on the company's policy to disclose social information.
Abtrak (Bhs. Inggris)
The purpose of this research is to determine the extent to which companies disclose social responsibility information in the financial statements and also to examine certain factors that can affect a company disclose information in social. The data used in this research are secondary data drawn from 115 companies listed on the Main Board of the Indonesia Stock Exchange with three categories of corporate sustainability reporting from Darwin (2004,) consisting of economic performance, environmental performance and social performance. Factors comprising of management ownership, financial leverage, size of company, type of industry and profitability that could affect the company's policy to disclose social information are examined. The results of this study indicate almost all companies have reported economic performance and environmental performance because it is set in PSAK 57. Management ownership, financial leverage, size of the company, type of industry and profitability have insignificant effect on the company's policy to disclose social information.
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