PENGARUH KEPEMILIKAN SAHAM PEMERINTAH DAN PROFITABILITAS TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR)

SEFRILIA, MEUTIA and Saftiana, Yulia (2012) PENGARUH KEPEMILIKAN SAHAM PEMERINTAH DAN PROFITABILITAS TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR). Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to obtain empirical evidence about the influence of company characteristics and disclosure of government regulation of corporate social responsibility (CSR) in the annual report State-Owned Enterprises (SOEs). Finn characteristics used in this study is government ownership and profitability. Measurement of corporate social responsibility, corporate social reporting by category to calculate the Corporate Social Responsibility Index (CSR!) is seen from the company's annual report. The population in this study were all state-owned enterprises in 2007 - 2010 in Palembang. The total sample is 11 companies, with four years of observation. So the total sample examined was 44. Data analysis was perfonned with the classical assumptions and hypothesis testing using linear regression. These results indicate that the factors against disclosure of significant government ownership of CSR in Indonesia. Meanwhile, profitability does not have a significant impact on the disclosure of CSR in Indonesia.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Corporate Social Responsibility (CSR), government ownership, profitability.
Subjects:	H Social Sciences > HG Finance > HG4551-4598 Stock exchanges
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Mr Halim Sobri
Date Deposited:	09 Apr 2020 05:07
Last Modified:	09 Apr 2020 05:07
URI:	http://repository.unsri.ac.id/id/eprint/28864

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