AbstraCT
This research
is replicated from Sembiring
(2005). The objective of this research is to give empirical evidence whether
there is firm size, size of board of commissioner;
institutional ownership, foreign ownership, and firm age have effect to corporate social responsibility disclosure
in corporate annual report.
This research is done at
public property and Real Estate Company which are listed in Indonesia Stock Exchange from 2005 until 2007. This research
uses purposive sampling. The sample of this research is 121
companies from 126 property and real estate companies that listed in the Indonesia Stock Exchange from 2005 until 2007. Researcher uses multiple regression analysis as
analysis method.
Result of regression
analysis shows that firm
size and size of board of
commissioner have
significant effect toward degree of corporate social responsibility disclosure.
Institutional ownership,
foreign ownership, and firm age do not significant effect toward degree of corporate social responsibility
disclosure. Result of the research shows that index corporate social
responsibility disclosure is 18.12%. It means degree of corporate social
responsibility disclosure in mining company is still relative low.
Keywords: corporate social responsibility, firm size, size of board of commissioner, institutional
ownership, foreign ownership, firm age.
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