DETERMINAN PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN DI INDONESIA

Husaini Husaini(1), Meily Trinesia(2),
(1) Universitas Bengkulu, Indonesia
(2) Universitas Bengkulu, Indonesia

Abstract


This study is aimed to prove the influence of corporate characteristics on corporate social responsibility disclosure. The sample in this study is a non-financial company listed at the Indonesia Stock Exchange in 2013-2017. Methods of data collection used purposive sampling techniques and consisted of 250 companies. The results showed that size and government ownership of the company has a positive effect on corporate social responsibility, while the age of the company, foreign ownership, leverage, profitability, industry type, and auditor type has no effect on corporate social responsibility disclosure. 


Keywords


Corporate social responsibility disclosure, company size, and government ownership

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DOI: https://doi.org/10.33369/j.akuntansi.10.1.93-104

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