DETERMINAN PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN DI INDONESIA

Journal of College Teaching & Learning (TLC)

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Field Value
 
Title DETERMINAN PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN DI INDONESIA
 
Creator Husaini, Husaini
Trinesia, Meily
 
Subject
Corporate social responsibility disclosure, company size, and government ownership

 
Description This study is aimed to prove the influence of corporate characteristics on corporate social responsibility disclosure. The sample in this study is a non-financial company listed at the Indonesia Stock Exchange in 2013-2017. Methods of data collection used purposive sampling techniques and consisted of 250 companies. The results showed that size and government ownership of the company has a positive effect on corporate social responsibility, while the age of the company, foreign ownership, leverage, profitability, industry type, and auditor type has no effect on corporate social responsibility disclosure. 
 
Publisher Universitas Bengkulu
 
Contributor
 
Date 2020-04-05
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier https://ejournal.unib.ac.id/index.php/JurnalAkuntansi/article/view/7081
10.33369/j.akuntansi.10.1.93-104
 
Source Jurnal Akuntansi; Vol 10, No 1 (2020); 93-104
2303-0364
2303-0356
 
Language eng
 
Relation https://ejournal.unib.ac.id/index.php/JurnalAkuntansi/article/view/7081/pdf
https://ejournal.unib.ac.id/index.php/JurnalAkuntansi/article/downloadSuppFile/7081/773
 
Coverage


 
Rights Copyright (c) 2020 Meily Trinesia, Husaini Husaini
https://creativecommons.org/licenses/by-nc-sa/4.0
 

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