Open AccessPENGARUH UKURAN PERUSAHAAN, KINERJA KEUANGAN, TIPE INDUSTRI, DAN FINANCIAL LEVERAGE TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY: STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2011-2013
Author(s) -
Yusi Mandaika,
Hasan Salim
Publication year - 2015
Publication title -
jurnal akuntansi
Language(s) - English
Resource type - Journals
eISSN - 2580-9792
pISSN - 1978-8029
DOI - 10.25170/jara.v8i2.18
Subject(s) - corporate social responsibility , stock exchange , leverage (statistics) , business , business administration , accounting , indonesian , finance , political science , public relations , mathematics , linguistics , philosophy , statistics
The purposes of this research is to know the impact of size of company, financial performance, type of industry, and financial leverage toward Corporate Social Responsibility (CSR) disclosure. Sample of this research is manufacturing companies that are registered at Indonesian Stock Exchange during 2011 until 2013. Based on research, the conclusion is only one variable which influenced significantly toward CSR disclosure, the variable is type of industry. Meanwhile other three variables that is company size, financial performance, and financial leverage is proven have no any influence toward CSR disclosure.