Faktor-Faktor Yang Mempengaruhi Pengungkapan Corporate Social Responsibility Dengan Gri 3
Abstract
Konsep CSR di Indonesia sudah berkembang ke arah yang lebih baik seiring dengan meningkatnya perhatian masyarakat global terhadap perkembangan perusahaan multinasional yang beroperasi di Indonesia, walaupun masih banyak ditemukan perusahaan yang tidak melakukan kewajiban sosialnya. Tujuan penelitian ini adalah untuk menguji faktor-faktor yang mempengaruhi pengungkapan CSR. Jumlah sampel yang digunakan adalah 87 perusahaan manufaktur yang listing di Bursa Efek Indonesia periode 2010-2014. Analisis data panel menggunakan General Least Square. Hasil penelitian menunjukkan bahwa Good Corporate Governance, profitabilitas prusahaan, dan ukuran perusahaan berpengaruh positif terhadap pengungkapan CSR baik secara total maupun terhadap dimensinya yaitu pengungkapan ekonomi, lingkungan dan sosial. Sementara pertumbuhan perusahaan dan usia perusahaan bukan merupakan faktor penentu pengungkapan CSR di perusahaan manufaktur Indonesia.
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DOI: https://doi.org/10.31294/jeco.v2i2.4457
Copyright (c) 2018 Lela Nurlaela Wati
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ISSN: 2355-0295 || EISSN: 2549-8932
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