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ANALISIS PENGARUH KAPASITAS PERUSAHAAN PUBLIK DI INDONESIA TERHADAP CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE

Iskandar, Esa Minthias (2011) ANALISIS PENGARUH KAPASITAS PERUSAHAAN PUBLIK DI INDONESIA TERHADAP CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE. Other thesis, University of Muhammadiyah Malang.

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Abstract

This research represents empirical study to capacity public company in Indonesia at corporate social responsibility disclosure. Social responsibility disclosure of company is such as the details of environment, energy, health and safety of labours, others about labours, product, involvement of public and society said Hackston and Milne (1996). Intention of this research to looking for evidence about analysis capacity public company in Indonesia influences to corporate social responsibility disclosure.Company capacity measured with worker, asset, sales, market capitalization. Sample companies determined by purposive sampling method. Documentation method technique is used to collect the data. Data analysis used item check list and for know the influence of company capacity used linear multiple regression. Data processing in this research used application SPSS v.17. Result of F test declare simultaneously significant effect between company capacity to CSR disclosure. Result of t test declare that partially only worker have significantly effect between company capacity to CSR disclosure but asset, sales, market capitalization no effect between to CSR disclosure. The result in this research is company awareness to CSR disclosure practice still low. It's because company just only focus to program community development.

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: 12 Jan 2015 03:19
Last Modified: 12 Jan 2015 03:19
URI : http://eprints.umm.ac.id/id/eprint/14608

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