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Pengaruh profitabilitas, Leverage, size dan dewan komisaris terhadap pengungkapan Corporate Social Responsibility pada perusahaan pertambangan yang terdaftar pada BEI
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ABSTRACT
Rapid economic growth also requires the development of information. In the era competitive landscape such as this, the company is expected to be more open in providing information, especially for companies that listed on the stock market. The community is also becoming increasingly critical with all the information about all the activities related to the company, including the social responsibility of the company. For investors and prospective investors, information about the social responsibility of a company is an important requirement in the decision-making process. Corporate Social Responsibility is a management concept that uses a "triple bottom line" that is a balance between profits, should be in line and go hand in hand with social functions and preserving the environment for the realization of sustainable development.
The legal basis of CSR in Indonesia by Law Number 40 of 2007 on limited individual, CSR becomes a legal obligation to individuals in Indonesia. It is stated in this Act, the 74th chapter of that individual in the course of their business or related field and with the natural resources required to perform the Environmental Social Responsibility.
On the basis of these laws, the researchers took the title "Effect of Profitability, Leverage, Size commissioner and dean of the mining company listed on the Indonesia Stock Exchange". This research was conducted at a manufacturing company in Indonesia. In 2012.
The results of this study indicate that the factors that influence the disclosure of CSR in the mining company in Indonesia in 2012. The results of this study indicate that profitability does not affect the disclosure of CSR, Leverage effect on CSR disclosure, Size effect on CSR disclosure, and the Board of Commissioner has no effect on CSR disclosure.
Keywords: Profitability, Leverage, Size, Board of Commissioner, Corporate Social Responsibility.
Anawati Sutanto (11210011) - Personal Name
2014
Sk.Ak Sut 92 2014
Sk.Ak Sut 92 2014
Text
Indonesia
Universitas Widya Kartika
2014
Surabaya
xviii, 235 hal.; 29 cm
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