Hasni, Yusrianti and Rizki, Himawan Yordi (2013) Pengaruh Karakteristik Perusahaan Terhadap Pengungkapan Corporate Social Responsibility Perusahaan Pertambangan yang Tercatat di Bursa Efek Indonesia. Jurnal Manajemen dan Bisnis Sriwijaya, II (3). ISSN 1412-4521
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Abstract
This study conducted aiming to assess whether there was an effect of the firm characteristics to corporate social responsibility disclosure in the mining company listed on the Stock Exchange. Characteristics of the companies used in this study are firm size, profitability, and leverage. It used the international standard ISO 26000 to assess the social responsibility disclosure. The data used is secondary data which is the annual report of the mining company in 2011. The results showed that firm size and leverage has significantly effect to the disclosure of corporate social responsibility, while profitability does not has significantly effect to the disclosure of corporate social responsibility Keywords: Mining Company, Company?s Characteristics, CSR Disclosure
| Item Type: | Article |
|---|---|
| Uncontrolled Keywords: | Mining Company, Company?s Characteristics, CSR Disclosure |
| Subjects: | H Social Sciences > HC Economic History and Conditions > HC10-1085 Economic history and conditions |
| Divisions: | 01-Faculty of Economics > 62201-Accounting (S1) |
| Depositing User: | Mrs Hasni Yusrianti |
| Date Deposited: | 02 Dec 2019 07:36 |
| Last Modified: | 02 Dec 2019 07:36 |
| URI: | http://repository.unsri.ac.id/id/eprint/19419 |
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