Sunarsih, Uun (2017) Effect of Size, Profitability, Leverage and Size of the Board of Commissioners of Corporate Social Responsibility. Effect of Size, Profitability, Leverage and Size of the Board of Commissioners of Corporate Social Responsibility, 14 (17). ISSN 0972-9380
![[img]](http://repository.stei.ac.id/style/images/fileicons/text.png) |
Text (Uun_Toni Dehan_IJER_2017)
Uun_Toni Dehan_IJER_2017.pdf Available under License Creative Commons Attribution Non-commercial. Download (2MB) |
Abstract
Abstract: This study aims to determine the effect of size, profitability, leverage, and board size on the disclosure of Corporate Social Responsibility (CSR). This research was conducted in the mining sector manufacturing companies listed on the Indonesian stock exchange on the observation period 2012-2014. This research method is using purposive sampling and obtained a sample of 10 companies. The results showed that the only variables that have an impact on the disclosure of CSR is the size of the board of directors. There is a possibility that the number of commissioners contained in a company will have an impact on CSR. While the other variables are size, profitability, leverage does not affect the extent of disclosure of CSR. While testing conducted jointly variable size, profitability, leverage and board size affect the company’s CSR disclosure. The study is expected to be the company’s management has the same view of the importance of CSR, so that will have an impact on the implementation of CSR is not just a mere social activities. Keywords: corporate social responsibility, Size, Profitability, Leverage, Size BOC
| Item Type: | Article |
|---|---|
| Subjects: | Akuntansi > Corporate Governance |
| Depositing User: | Uun Sunarsih |
| Date Deposited: | 30 Nov 2020 02:26 |
| Last Modified: | 30 Nov 2020 02:26 |
| URI: | http://repository.stei.ac.id/id/eprint/2013 |
Actions (login required)
 |
View Item |
