JURNAL AKUNTANSI DAN AUDITING
Volume 8, Nomor 1, Tahun 2011

PENGARUH TIPE INDUSTRI, UKURAN PERUSAHAAN, PROFITABILITAS, TERHADAP CORPORATE SOCIAL RESPONSIBILITY


Purwanto, Agus ( Universitas Diponegoro )



Article Info

Publish Date
11 Jan 2013

Abstract

This study aims to analyze the affect of industry type, company size, and profitability on thecorporate social responsibility in annual reports. Collecting data using a purposive samplingmethod to non-financial companies listed in Indonesia Stock Exchange in 2009. There are 92companies are used as research samples. Hypothesis testing is done with multiple regressionanalysis. This study used independent variable like: industry type, company size, profitability;and so the dependent variable used is corporate social responsibility. The results ofregression models indicate industry type and firm size affect to corporate socialresponsibility. However, company profitability doesn’t affect to corporate socialresponsibility. By the way, that profitability doesn’t have association with the corporatesocial responsibility disclosure.Keywords:corporate social responsibility, industry type, company size, profitability.


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Journal Info

Abbrev

akuditi

Publisher

Subject

Economics, Econometrics & Finance

Description

The scope of journal is: Financial Accounting, Performance measurement and managerial accounting, Auditing, Taxation, Accounting Information Systems, Accounting for public services, Strategic Management Accounting, Transfer pricing, International Accounting, Intellectual capital, Behavioral ...