PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP PRAKTIK PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DALAM LAPORAN TAHUNAN PERUSAHAAN MANUFAKTUR YANG LISTING DI BE

WIBOWO, BUDI FATLIKA (2009) PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP PRAKTIK PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DALAM LAPORAN TAHUNAN PERUSAHAAN MANUFAKTUR YANG LISTING DI BE. Other thesis, University of Muhammadiyah Malang.

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PENGARUH_KARAKTERISTIK_PERUSAHAAN_TERHADAPPRAKTIK_PENGUNGKAPAN_CORPORATE_SOCIALRESPONSIBILITY_DALAM_LAPORAN_TAHUNANPERUSAHAAN_MANUFAKTUR_YANG_LISTING_DI_BEI.pdf

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Abstract

This Research represent empirical study to disclosure practice of corporate responsibility social in manufacturing business annual report which is listing BEI in the year 2008. Social Responsibility Disclosure of company is such as those which mentioned Hackston and of Milne in Sembiring (2005) covering the details of environment, energy, health and safety of labour, others about labour, product, involvement of public and society. Intention of this research to correct social responsibility disclosure of company by using four characteristic which consist of : measured Size measure board of comisioner with amount of board of comisioner member, Mount measured leverage with debt ratio to capital alone, measured Size Company with amount of employees exist in measured storey; Level profitability and company with Net Profit Margin. Technique data collecting which is used in this research with documentation method. Technique analyse data with descriptive method, that is method explaining and depicting data characteristic to be result of research can give clear picture. Analysis conducted by calculating social responsibility disclosure index of company and a set existing company characteristic in research. Data-Processing in this research use analysis of regresion doubled with program of SPSS 11.00 for windows. Result of test of R Square show value 0,550 with the meaning that 55% social disclosure variation of company can be explained by four company characteristic Size measure board of comisioner, Mount leverage, Company Size and Storey; Level profitability while 45% other explained by other variable form outside research. Result of individual parameter significance test indicate that Size measure board of comisioner, Mount leverage, and Storey; Level profitability have an effect on by significanse to social responsibility expression of company. Result of which is obtained in this research that awareness of company to social responsibility disclosure practice the company still is very low. This matter is caused by there is no standard regulation him regarding disclosure of CSR it’s self while in Indonesia social responsibility still pertained voluntary disclosure type with the meaning company do not be obliged to report it’s social responsibility but if company report will obtain get separate added value. Equally company will lay open certain information if there is regulation wanting.

Item Type: Thesis (Other)
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Economic > Department of Accounting
Depositing User: Anggit Aldila
Date Deposited: 07 Jul 2012 02:31
Last Modified: 07 Jul 2012 02:31
URI: http://eprints.umm.ac.id/id/eprint/11353

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