Institutional Repository | Satya Wacana Christian University: Analisis Pengungkapan Corporate Social Responsibility (CSR) Berdasarkan Karakteristik Perusahaan
ANALISIS PENGUNGKAPAN
CORPORATE SOCIAL RESPONSIBILITY(CSR)
BERDASARKAN KARAKTERISTIK PERUSAHAAN
1)
V.A Sartika Dewi, 2)Yeterina Widi Nugrahanti
Fakultas Ekonomika Dan Bisnis
Universitas Kristen Satya Wacana
Jl. Diponegoro 52-60, Salatiga 50711, Indonesia
Email: 1) va.sartikadewi@yahoo.com, 2) eri@staff.uksw.edu
ABSTRACT
This research is to find out the differences Annual Corporate Social Responsibility
disclosure level report, due to company characteristic on manufacture company which
registered on Bursa Efek Indonesia in 2010. Population in this research are manufactures
company which registered on Bursa Efek Indonesia in 2010, In collecting data, the writer
used purposive sampling data, from 124 registered companies, only 66 companies fulfil the
standard research regulation. List of Corporate Social Responsibility disclosure item are
using the GRI standard to measure manufacture Corporate Social Responsibility disclosure
index. The analysis technique data conducted with descriptive statistic test, normality test,
and Mann-Whitney U test. The data analysis result shows there is a statistically significant
difference Corporate Social Responsibility disclosure based from company size which
registered on Bursa Efek Indonesia in 2010. Whereas, profitability, leverage, and age are
statistically never occurs in Corporate Social Responsibility disclosure company which
registered on Bursa Efek Indonesia in 2010.
Keywords : Corporate Social Responsibility disclosure, Size, Profitability, Age.
________________________
1)
2)
Mahasiswa Fakultas Ekonomika Dan Bisnis Jurusan Akuntansi, Universitas
Kristen Satya Wacana Salatiga
Staff Pengajar Fakultas Ekonomika Dan Bisnis, Universitas Kristen Satya Wacana
Salatiga
CORPORATE SOCIAL RESPONSIBILITY(CSR)
BERDASARKAN KARAKTERISTIK PERUSAHAAN
1)
V.A Sartika Dewi, 2)Yeterina Widi Nugrahanti
Fakultas Ekonomika Dan Bisnis
Universitas Kristen Satya Wacana
Jl. Diponegoro 52-60, Salatiga 50711, Indonesia
Email: 1) va.sartikadewi@yahoo.com, 2) eri@staff.uksw.edu
ABSTRACT
This research is to find out the differences Annual Corporate Social Responsibility
disclosure level report, due to company characteristic on manufacture company which
registered on Bursa Efek Indonesia in 2010. Population in this research are manufactures
company which registered on Bursa Efek Indonesia in 2010, In collecting data, the writer
used purposive sampling data, from 124 registered companies, only 66 companies fulfil the
standard research regulation. List of Corporate Social Responsibility disclosure item are
using the GRI standard to measure manufacture Corporate Social Responsibility disclosure
index. The analysis technique data conducted with descriptive statistic test, normality test,
and Mann-Whitney U test. The data analysis result shows there is a statistically significant
difference Corporate Social Responsibility disclosure based from company size which
registered on Bursa Efek Indonesia in 2010. Whereas, profitability, leverage, and age are
statistically never occurs in Corporate Social Responsibility disclosure company which
registered on Bursa Efek Indonesia in 2010.
Keywords : Corporate Social Responsibility disclosure, Size, Profitability, Age.
________________________
1)
2)
Mahasiswa Fakultas Ekonomika Dan Bisnis Jurusan Akuntansi, Universitas
Kristen Satya Wacana Salatiga
Staff Pengajar Fakultas Ekonomika Dan Bisnis, Universitas Kristen Satya Wacana
Salatiga