文章基本信息

标题：Pengaruh Karakteristik Perusahaan terhadap Praktek Pengungkapan Sustainability Reporting Dalam Laporan Tahunan Perusahaan Publik di Indonesia
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作者：Adistira Sri Aulia, Dhaniel Syam
期刊名称：Jurnal Reviu Akuntansi dan Keuangan
出版年度：2013
卷号：3
期号：1
语种：English
出版社：Jurnal Reviu Akuntansi dan Keuangan
摘要：The aims of this research are to describe the corporate social responsibility disclosure practices of Indonesia public companies at its official website, and to analyze the impact of companies’ characteristics (size, age, leverage, and profitability) to corporate social responsibility disclosure. Judgment sampling was used to take samples. The result shows that company’ characteristics (size, leverage, profitability, and type of industry), all of them, positively influence to sustainability reporting practices. Separately, t-test shows that only size and type of industry have impact to sustainability reporting practices. Keywords: sustainability reporting, companies’ characteristics, disclosure