文章基本信息

标题：The Influence of Firm’s Characteristics on Corporate SocialResponsibility Disclosure
其他标题：Pengaruh Karakteristik Perusahaan pada Pengungkapan Tanggung JawabSosial Perusahaan
本地全文：下载
作者：Herkulanus Bambang Suprasto ; Herkulanus Bambang Suprasto ; Angelia Putri Surya Haryanti 等
期刊名称：Jurnal Ilmiah Akuntansi dan Bisnis
印刷版ISSN：2303-1018
出版年度：2019
卷号：14
期号：2
页码：219-229
DOI：10.24843/JIAB.2019.v14.i02.p07
语种：English
出版社：Universitas Udayana
摘要：This study aimed to provide empirical evidence on the effect of firmcharacteristics which include firm age, firm size, profitability, and board ofcommissioner size, on corporate social responsibility disclosure for firms listedon the Indonesia Stock Exchange. This research was conducted on firms listedon the Indonesia Stock Exchange with an observation period of 3 years, from2015 to 2017. The sample of this study amounted to 52 firms with a total of110 observations. A purposive sampling approach was used as the method ofdetermining the sample used. The results showed that firm age and firm sizehad a positive effect on corporate social responsibility disclosure, whileprofitability and board of commissioner size cannot be proven to have noeffect on corporate social responsibility disclosure. The results of this researchalso provide concrete evidence of the application and explanation of themechanism of stakeholder theory as a grand theory of this study.
其他摘要：Tujuan penelitian ini memberi bukti empiris pengaruh karakteristik perusahaanyang meliputi umur perusahaan, ukuran perusahaan, profitabilitas, dan ukurandewan komisaris pada corporate social responsibility disclosure. Penelitianini dilakukan pada perusaha
关键词：Company characteristics; corporate social responsibilitydisclosure
其他关键词：Karakteristik perusahaan; corporate social responsibilitydisclosure