Indah Merina, Citra (2012) The Factors that Effect to the Disclosure of Corporate Social Responsibility in Manufacturing Companies Listed in Indonesia Stock Exchange. In: The 13th Malaysia-Indonesia Conference on Economics, Management and Accounting (MICEMA 2012), 18-20 Oktober 2012, Palembang.
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Abstract
One of the frequently requested information to be disclosed by the company today is the information about corporate social responsibility. The demand by the stakeholders to provide transparent and accountable information and implement good corporate governance is increasingly forcing companies to provide more information about social activities. This research indicates that in testing simultaneously, environmental performance, profitability, leverage, company size and regulation can only affect the corporate social responsibility disclosure in 64.9%, while the remaining balance in 35.1% is influenced by other variables. In a partial test, there is only one variable, company size, which influences significantly on the corporate social responsibility disclosure.
| Item Type: | Conference or Workshop Item (Paper) |
|---|---|
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Depositing User: | Mrs Citra Indah |
| Date Deposited: | 12 Nov 2015 07:33 |
| Last Modified: | 12 Nov 2015 07:33 |
| URI: | http://eprints.binadarma.ac.id/id/eprint/2563 |
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