文章基本信息

标题：THE EFFECT OF MANAGERIAL OWNERSHIP, FINANCIAL PERFORMANCE, AND FIRM SIZE TO SOCIAL RESPONSIBILITY (CSR) DISCLOSURE OF MANUFACTURING COMPANY TO GO PUBLIC IN INDONESIA STOCK EXCHANGE FOR THE PERIOD OF 2007–2009
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作者：Meta Fidiana ; Susi Handayani
期刊名称：Jurnal Akuntansi Aktual
印刷版ISSN：2087-9695
电子版ISSN：2580-1015
出版年度：2015
卷号：3
期号：1
页码：74-90
出版社：Universitas Negeri Malang
摘要：The high level of public awareness as the impact of environmental degradation and pressure from stakeholders regarding the development of the business world, it creates new awareness about the importance of implementing corporate social responsibility (CSR) in the company. One of the way to communicate and interact with stakeholders is by disclose corporate social responsibility which is reported in the company’s annual report. Corporate social responsibility disclosure is affected by managerial ownership, financial performance, and firm size. The purpose of this study is to examine and to analyze the influence of managerial ownership, financial performance, and firm size on corporate social responsibility (CSR) disclosure manufacturing company that go public on the Indonesia Stock Exchange 2007–2009. This study applies purposive sampling method to take samples, so that it obtains numbers of 19 manufacture companies. The method of analysis is applied multiple linear regression analysis with the help of analysis tools SPSS version 16. Based on the results of data analysis can be concluded that there is a simultaneous effect among managerial ownership, financial performance, and firm size on corporate social responsibility (CSR) disclosure. While partial, financial performance, and firm size have a significant influence on the of corporate social responsibility (CSR) disclosure. Whereas managerial ownership has no significant effect on the corporate social responsibility (CSR) disclosure.
关键词：tanggung jawab sosial perusahaan (CSR); kepemilikan manajerial; kinerja keuangan; ukuran perusahaan; perusahaan manufaktur