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Pengaruh Karakteristik Perusahaan Terhadap Pengungkapan Corporate Social Responsibility
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Institusion
Universitas Katolik Musi Charitas
Author
., Valentin
Subject
H Social Sciences (General) 
Datestamp
2022-04-04 11:18:22 
Abstract :
This research aims to test the influence of size of companies, the profitability, the type of industry and company growth against the disclosure of corporate social responsibility. The population in this research is the manufacturing companies listed on the Indonesia stock exchange years 2014-2016. Sample set by using purposive sampling method, so that a sample of the research obtained as many as 150 companies. Hypothesis testing using multiple regression analysis method with the help of the program SPSS version 17. The results showed that the first hypothesis (H1) States that the size of the company a positive effect against disclosure of CSR. The second hypothesis (H2) stated that the profitability of a positive effect against disclosure of CSR. The third hypothesis (H3) stated that the type of disclosure negatively to influential industry CSR. The fourth hypothesis (H4) stated that the company growth has no effect against the disclosure of CSR. 
Institution Info

Universitas Katolik Musi Charitas