Open AccessPengaruh karakteristik perusahaan terhadap kinerja sosial berdasar ISO 26000 pada perusahaan yang termasuk dalam indeks LQ- 45
Author(s) -
Sri Wahjuni Latifah,
Adi Prasetyo,
R. Farid Rahadian
Publication year - 2011
Publication title -
jurnal reviu akuntansi dan keuangan
Language(s) - English
Resource type - Journals
eISSN - 2615-2223
pISSN - 2088-0685
DOI - 10.22219/jrak.v1i1.502
Subject(s) - nonprobability sampling , profitability index , business , accounting , documentation , business administration , index (typography) , finance , computer science , sociology , population , demography , world wide web , programming language
This research represents empirical study to disclosure practice of corporate social perfor- mance (CSP) based on ISO 26000 at company in index LQ45. Social performance disclosure based on ISO 26000 of company is such as the details of organizational governance, human rights, labor practices, the environment, fair operating practices, consumer issues, commu- nity involvement and development. The purpose of this research is to looking for evidence about characteristic company influ- ences to corporate social performance disclosure based on ISO 26000 at company in index LQ45. Age company measured from company was borned until annual report have been made, profitability measured with ROA and company type to be classified by high profile and low profile. Sample companies determined by purposive sampling method. Documentation method tech- nique is used to collect the data. Data analysis used item check list and for to know the influence of company charachteristics used linear multiple regression. Data processing in this research used application SPSS v.17. Result of F test declare simultaneously find the effect between company charachteristics to CSP disclosure. The author find result of t test declare that profitability and type company lack the effect between company charachteristics to CSP disclosure. Keywords : CSP, ISO 26000, company’s characteristic