PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PADA PERUSAHAAN PERTAMBANGAN YANG TERCATAT DI BURSA EFEK INDONESIA

HIMAWAN, YORDI RIZKI and Yusrianti, Hasni (2013) PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PADA PERUSAHAAN PERTAMBANGAN YANG TERCATAT DI BURSA EFEK INDONESIA. Undergraduate thesis, Sriwijaya University.

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Abstract

The mining industry is an industry that selected by the researcher as the research object because the mining industry is a high-profile industry that has a high sensitivity with nature, high political risk, and facing high competition, moreover observations made by the Jaringan Advokasi Tambang (Jatam) estimates that about 70 percent of Indonesia's environmental damage occurred due to mining operations. Therefore, researchers wanted to know whether the mining companies do practice corporate social responsibility and disclose it to the public. 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, and to assess the social responsibility disclosure, researchers used the international Standard ISO 26000. The data used in this study is secondary data that 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.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Mining Company, Company fs Characteristics, CSR Disclosure
Subjects:	H Social Sciences > HF Commerce > HF1040-1054 Commodities. Commercial products H Social Sciences > HJ Public Finance > HJ9-9940 Public finance
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Mr Halim Sobri
Date Deposited:	26 Jan 2021 06:36
Last Modified:	26 Jan 2021 06:36
URI:	http://repository.unsri.ac.id/id/eprint/41083

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