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CHAPTER III RESEARCH METHODOLOGY
A. Scope of Research
This research is empirical study of hypothesis testing with using causalities research method to prove whether board size, company size,
profitability and leverage influential toward CSR reporting. Where in this study, which act as the independent variables are factors affect CSR reporting
which taken from the company characteristics that are board size board of commissioner, company size total asset, profitability ROE, and leverage
DER. Meanwhile, the dependent variable is CSR reporting CSR reporting index.
Then, this study is categorized as time series, because data are gathered at regular intervals one series of time namely annual report year 2009-2010,
where the object of research all mining companies registered listing in Indonesia Stock Exchange IDX year 2009-2011. The researcher has been
starting to colect data since August 2012 – Mei 2013.
B. Sampling Method
The research population is all mining companies that have been listed in the Indonesia Stock Exchange year 2009-2011. This population was chosen
because it is expected to provide relevant information and to ease researcher in completing this study based on the present condition.
The choosing of mining companies as the sample is based on report explained that this sector is a sector that has the most extensive range of
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stakeholders including employees, communities, investors, creditors, government, customers, suppliers and also related to natural resources
planet. So, it needs to perform its social disclosure. Furthermore, mining companies are companies in accordance with article 74 in the Limited
Liability Company Law Number 402007 force all companies in the field of andor in relation to natural resources to put CSR into practice.
Sample selection is done by purposive judgment sampling namely take a sample of the obtained information with using certain criteria Sekaran,
2006:136. Researcher determines several criteria to take sample, namely: 1. Company publishes annual report period 2009 - 2011.
2. Company publishes corporate social reporting in annual report during the research period.
3. Company has not been “delisted” or “suspended”.
4. Company has positive ROE 5. The annual report must use Indonesia language or English language.
Table 3.1 Sample Selection
No. Explanation
Number 1.
Population 33
2.
Offense of first criteria: Companies have not published annual report
period 2009 – 2011
10
3.
Offense of second criteria: Companies that didn
’t reveal corporate social reporting activity in annual report during the
research period
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No. Explanation
Number 4.
Offense of third criteria: Companies that have been “delisted”
5.
Offense of fourth criteria: Companies have negative ROE during research
period 7
6.
Offense of fifth criteria: The annual report doesn’t use Indonesia language
or English language. 7.
Total sample of company 16
8.
Obsevation 3 Years
Total Sample Used in This Research 48
C. Data Collection Method
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