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PENGUNGKAPAN TANGGUNG JAWAB SOSIAL DAN KARAKTERISTIK PERUSAHAAN YANG MEMPENGARUHINYA (Studi Empiris pada Perusahaan Pemanufakturan yang Tercatat di BEI)

FEBRIANA, SHINDY MEGA (2011) PENGUNGKAPAN TANGGUNG JAWAB SOSIAL DAN KARAKTERISTIK PERUSAHAAN YANG MEMPENGARUHINYA (Studi Empiris pada Perusahaan Pemanufakturan yang Tercatat di BEI). Other thesis, University of Muhammadiyah Malang.

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Abstract

This study aims to determine the extent to which social responsibility disclosure in annual reports of manufacturing companies and it?s characteristics that influence. Disclosure of social responsibility consists of 85 items divided into seven categories, namely, environment, energy, health and safety of workers, other labor, community involvement, and the public. In terms of company characteristics that affect the disclosure of social responsibility, this study examined three variables, namely firm size, firm age, and status of the company. The sample in this study is 38 manufacturing companies that are listed in Indonesia Stock Exchange in 2009. Completeness of the disclosure index used to measure the completeness of the disclosure. Hypothesis testing is done by using multiple regression analysis. The results of this study indicate that the level of social responsibility disclosure by companies is still low, researchers speculate that there are things that are not disclosed. Category that many say are other categories of labor. While the category of the least expressed is the energy category. Judging from the company that made the disclosure, then the other category of labor, community involvement, and generally expressed by the whole company. While the energy category only disclosed by 11 companies. Index completeness of disclosures of social responsibility is a minimum of 12.9% and the maximum is 44.7% with an average of 26.2%. The test results by multiple regression analysis showed that the variable of company size, company age, and status of the company simultaneously no significant effect on disclosure of corporate social responsibility. These three variables can explain 10.6% of the company characteristics that affect the disclosure of social responsibility, while 89.4% explained by other variables not used in the study. Tests showed that only partially variables that influence the size of companies significant to the disclosure of social responsibility, while the firm age variable and the status of no significant impact on corporate social responsibility disclosure.

Item Type: Thesis (Other)
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Economics > Department of Accounting (62201)
Depositing User: Halimatus Zahroh
Date Deposited: 09 Jan 2015 07:14
Last Modified: 09 Jan 2015 07:14
URI : http://eprints.umm.ac.id/id/eprint/14585

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