Pengaruh Karakteristik Perusahaan Terhadap Pengungkapan Informasi Sosial
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Institusion
Sekolah Tinggi Ilmu Ekonomi Bank Bpd Jawa Tengah
Author
Septiani, Wahyu Wiwiek
Subject
H Social Sciences (General)
Datestamp
2024-02-19 05:34:57
Abstract :
Social disclosure is one way companies to build, sustain, and legitimize the company's contribution in terms of economic and political. Corporate social disclosure is becoming increasingly important as a judgment of the nvestor about a company, especially in the social activities of the company. The purpose of this study was to determine the effect of profitability, firm size, leverage, management ownership, firm age, industry type, and number of the board of commissioners of social disclosure. Sampling method in this study using purposive sampling with a sample of 166 companies listed on the Indonesia Stock Exchange company with the criteria that have complete data in its annual report for the period of 2008. Analytical techniques used in this study is the multiple linear regression. Test results showed that the size of the company, management ownership, industry type, and number of the board of commissioners has a positive effect on the disclosure of social information, while profitability, leverage, and age did not affect the company's social disclosure. Size of the goodness of the model in this study by 66.5%.
Social disclosure is one way companies to build, sustain, and legitimize the company's contribution in terms of economic and political. Corporate social disclosure is becoming increasingly important as a judgment of the nvestor about a company, especially in the social activities of the company. The purpose of this study was to determine the effect of profitability, firm size, leverage, management ownership, firm age, industry type, and number of the board of commissioners of social disclosure. Sampling method in this study using purposive sampling with a sample of 166 companies listed on the Indonesia Stock Exchange company with the criteria that have complete data in its annual report for the period of 2008. Analytical techniques used in this study is the multiple linear regression. Test results showed that the size of the company, management ownership, industry type, and number of the board of commissioners has a positive effect on the disclosure of social information, while profitability, leverage, and age did not affect the company's social disclosure. Size of the goodness of the model in this study by 66.5%.
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