SAPUTRO, Temmy Deny and RAHARJA, Raharja (2013) PENGARUH PROFITABILITAS, UMUR PERUSAHAAN, TIPE PERUSAHAAN DAN KEPEMILIKAN MANAJERIAL TERHADAP KINERJA SOSIAL PERUSAHAAN BERDASAR ISO 26000 (Studi Empiris pada perusahaan Pertambangan dan Keuangan yang terdaftar di BEI tahun 2011-2012). Undergraduate thesis, Fakultas Ekonomika dan Bisnis.
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Abstract
ISO 26000 is an international standard that gives a direction on disclosure of corporate social performance. ISO 26000 release in 2010, one year later Indonesia has begun to try to apply the international standards. There are 37 items disclosure of 7 core subjects of ISO 26000. This study aimed to investigate the influence of profitability,company age, type of company, and management ownershipon disclosure of corporate social performance based on ISO 26000. Data collection using purposive sampling method Chosen As many as 30 mining companies and 30 financial companies used as a sample. Methods of analysis of this study using multiple regression analysis. The results of this study indicate that the variables that affect the disclosure of corporate sosial performanceis age company. While the variables that do not affect the disclosure of corporate social performance is profitability, company type and management ownership
Item Type: | Thesis (Undergraduate) |
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Additional Information: | Disclosure of corporate social performance, ISO 26000, profitability, company age, company type, and management ownership |
Uncontrolled Keywords: | Disclosure of corporate social performance, ISO 26000, profitability, company age, company type, and management ownership |
Subjects: | H Social Sciences > H Social Sciences (General) |
Divisions: | Faculty of Economics and Business > Department of Accounting |
ID Code: | 42125 |
Deposited By: | INVALID USER |
Deposited On: | 11 Feb 2014 13:25 |
Last Modified: | 11 Feb 2014 13:25 |
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