FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN SOSIAL (SOCIAL DISCLOSURE) DALAM LAPORAN KEUANGAN TAHUNAN PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA

Mulyaningrum, Dwi (2010) FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN SOSIAL (SOCIAL DISCLOSURE) DALAM LAPORAN KEUANGAN TAHUNAN PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA. Other thesis, University of Muhammadiyah Malang.

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Abstract

This research is an empirical study on manufacturing firms in Indonesia Stock Exchange. The title of this research was "The Factors Affecting the Disclosure of Social (Social Disclosure) In the Company's Annual Financial Report Manufacturing in Indonesia Stock Exchange". The purpose of this study to analyze factors in the company, which diproksikan in management ownership, leverage, company size, profitability affects social disclosure of a company.Corporate social disclosure should be done as a form of communication of social and environmental impacts of economic activities of organizations of special interest groups, the community as a whole. The sample used was 30 Manufacturing Companies listed on the Indonesia Stock Exchange. This study describes the management of manufacturing ownership, leverage, firm size (size), and profitability together have the ability to influence social disclosures in annual financial reports of manufacturing companies. The instrument used for analysis in this research is to use judgment method of sampling, which is one form of purposive sampling technique by determining the sample specific considerations.Thus, with these methods the importance of the multiple regression model to test the hypothesis. From the results of the analysis of this study can be concluded that: (1) Testing simultaneously finding a Significant influence of factors on companies on corporate social disclosure, (2) management ownership variable has a significant impact on social disclosure.

Item Type: Thesis (Other)
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Economic > Department of Accounting
Depositing User: Rayi Tegar Pamungkas
Date Deposited: 14 May 2012 03:30
Last Modified: 14 May 2012 03:30
URI: http://eprints.umm.ac.id/id/eprint/5114

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