PENGARUH MANAJEMEN LABA, KEPEMILIKAN MANAJERIAL, UKURAN PERUSAHAAN, DAN PROFITABILITAS TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL DAN LINGKUNGAN (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2008-2009 )

AMAL, Muhammad Ihlashul and SYAFRUDDIN, Muchamad (2011) PENGARUH MANAJEMEN LABA, KEPEMILIKAN MANAJERIAL, UKURAN PERUSAHAAN, DAN PROFITABILITAS TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL DAN LINGKUNGAN (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2008-2009 ). Undergraduate thesis, Universitas Diponegoro.

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Abstract

The purpose of this study is to examine the effect of earnings management, managerial ownership, size and profitability on Corporate Social and Environmental Disclosures of manufacturing companies listed in Bursa Efek Indonesia for the year 2008-2009 Sample method used was purposive sampling. There were 112 annual reports consisted of 46 annual report 2008, and 66 annual report 2009. There were four hypothesis proposed. Data were analyzed by multiple regression. The dependent variable were Corporate Social and environmental disclosures, and the independent variables are earnings management, managerial ownership, profitability, and company Size. The result showed that all of the independent variables significantly affected the dependent variable by 5% significantly level. These have implications that corporate social and environmental disclosures are significantly affected by earnings management, managerial ownership, profitability, and company size (H1, H2,H3, H4 are supported)

Item Type:Thesis (Undergraduate)
Additional Information:earnings management, managerial ownership, profitability, company size, corporate social and environmental disclosures
Uncontrolled Keywords:earnings management, managerial ownership, profitability, company size, corporate social and environmental disclosures
Subjects:H Social Sciences > H Social Sciences (General)
Divisions:Faculty of Economics and Business > Department of Accounting
ID Code:33507
Deposited By:Mr. Perpustakaan Fakultas Ekonomi
Deposited On:15 Feb 2012 08:57
Last Modified:15 Feb 2012 08:57

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