Artikel Ilmiah : C1L009046 a.n. FACHREZA ABDILLAH
| NIM | C1L009046 |
|---|---|
| Namamhs | FACHREZA ABDILLAH |
| Judul Artikel | ANALYSIS OF COMPANY CHARACTERISTICS TOWARD CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE |
| Abstrak (Bhs. Indonesia) | The objectives of this research are to analyze the influence of profitability, leverage, company age, auditor reputation and type of industry toward Corporate Social Responsibility (CSR) disclosure and to reassure the type of industry is the most dominant variable that influencing Corporate Social Responsibility (CSR) disclosure. This research also use company size as control variable in order to obtain meaningful result in more specific usage that could distribute the influences equally. The method of research is quantitative study and this study use purposive sampling method. Base on the specific criteria sample, there are generated 67 companies with three years period (2009 until 2011), so the total samples of research is 201 panel data. Furthermore, the technique data analysis is use multiple regression and elasticity of regression coefficient analysis. Refers to the results of both multiple regression analysis, it can be stated that there is no meaningful result between the two models, so the influence of independent variables toward dependent variable are not affected by company size as a control variable. According to results of data analysis, it can be concluded that profitability, auditor reputation and type of industry have positive significant influence towards CSR disclosure. Then leverage and company age have no significant influence towards CSR disclosure of non-financial companies listed on Indonesia Stock Exchange from 2009 – 2011. Furthermore, from the result of elasticity of regression coefficient analysis showed type of industry is the most dominant variable that influencing CSR disclosure of non-financial companies listed on Indonesia Stock Exchange from 2009 – 2011. |
| Abtrak (Bhs. Inggris) | The objectives of this research are to analyze the influence of profitability, leverage, company age, auditor reputation and type of industry toward Corporate Social Responsibility (CSR) disclosure and to reassure the type of industry is the most dominant variable that influencing Corporate Social Responsibility (CSR) disclosure. This research also use company size as control variable in order to obtain meaningful result in more specific usage that could distribute the influences equally. The method of research is quantitative study and this study use purposive sampling method. Base on the specific criteria sample, there are generated 67 companies with three years period (2009 until 2011), so the total samples of research is 201 panel data. Furthermore, the technique data analysis is use multiple regression and elasticity of regression coefficient analysis. Refers to the results of both multiple regression analysis, it can be stated that there is no meaningful result between the two models, so the influence of independent variables toward dependent variable are not affected by company size as a control variable. According to results of data analysis, it can be concluded that profitability, auditor reputation and type of industry have positive significant influence towards CSR disclosure. Then leverage and company age have no significant influence towards CSR disclosure of non-financial companies listed on Indonesia Stock Exchange from 2009 – 2011. Furthermore, from the result of elasticity of regression coefficient analysis showed type of industry is the most dominant variable that influencing CSR disclosure of non-financial companies listed on Indonesia Stock Exchange from 2009 – 2011. |
| Kata kunci | profitability, leverage, company age, auditor reputation, type of industry, company size, Corporate Social Responsibility (CSR) disclosure. |
| Pembimbing 1 | Dr. Laeli Budiarti M.Si., Ak. |
| Pembimbing 2 | Mrs. Krisnhoe Rachmi Fitrijati, SE., M.Si., Ak. |
| Pembimbing 3 | |
| Tahun | 2014 |
| Jumlah Halaman | 20 |
| Tgl. Entri | 2014-05-14 11:16:14.540553 |