DOI: https://doi.org/10.14710/jaa.8.1.12-29

PENGARUH TIPE INDUSTRI, UKURAN PERUSAHAAN, PROFITABILITAS, TERHADAP CORPORATE SOCIAL RESPONSIBILITY

*Agus Purwanto  -  Universitas Diponegoro, Indonesia

Citation Format:
Abstract

This study aims to analyze the affect of industry type, company size, and profitability on thecorporate social responsibility in annual reports. Collecting data using a purposive samplingmethod to non-financial companies listed in Indonesia Stock Exchange in 2009. There are 92companies are used as research samples. Hypothesis testing is done with multiple regressionanalysis. This study used independent variable like: industry type, company size, profitability;and so the dependent variable used is corporate social responsibility. The results ofregression models indicate industry type and firm size affect to corporate socialresponsibility. However, company profitability doesn’t affect to corporate socialresponsibility. By the way, that profitability doesn’t have association with the corporatesocial responsibility disclosure.

Keywords:corporate social responsibility, industry type, company size, profitability.

Fulltext

Article Metrics:

Article Info
Section: Research Articles
Language : EN
Recent articles
CORPORATE GOVERNANCE, UKURAN PERUSAHAAN, DAN LEVERAGE TERHADAP MANAJEMEN LABA PERUSAHAAN MANUFAKTUR INDONESIA PENGARUH TIPE INDUSTRI, UKURAN PERUSAHAAN, PROFITABILITAS, TERHADAP CORPORATE SOCIAL RESPONSIBILITY PENGARUH EFEKTIVITAS KOMITE AUDIT, KOMITMEN PROFESIONAL, TENURE OF THE AUDIT FIRM, DAN PERSAINGAN ANTAR KANTOR AKUNTAN PUBLIK TERHADAP INDEPENDENSI AKUNTAN PUBLIK: PERSEPSI AUDITOR EKSTERNAL DI SURABAYA More recent articles
Most cited articles
DAPATKAH TEORI FRAUD TRIANGLE MENJELASKAN KECURANGAN DALAM LAPORAN KEUANGAN? PENGARUH CORPORATE GOVERNANCE TERHADAP TAX AVOIDANCE PENGARUH KARAKTERISTIK PEMERINTAH DAERAH TERHADAP KEPATUHAN PENGUNGKAPAN WAJIB DALAM LAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Empiris pada Kabupaten/Kota di Indonesia) PENGUNGKAPAN TANGGUNG JAWAB SOSIAL DAN KARAKTERISTIK CORPORATE GOVERNANCE PADA SEKTOR FINANSIAL ANALISIS FAKTOR-FAKTOR PENENTU KUALITAS AUDIT DENGAN MORAL JUDGMENT SEBAGAI PEMODERASI (STUDI PADA BPK RI PERWAKILAN PROVINSI MALUKU UTARA) More cited articles

Last update:

No citation recorded.

Last update: 2024-11-20 07:44:12

  1. Corporate social responsibility disclosure to firm value with family ownership as the moderating variable

    Gusrianti . International Journal of Innovation, Creativity and Change, 10 (11), 2020.

  2. The effect of stakeholder pressure and corporate governance on the sustainability report quality

    Rudyanto A.. International Journal of Ethics and Systems, 34 (2), 2018. doi: 10.1108/IJOES-05-2017-0071