ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUHI TINGKAT CORPORATE CHARITABLE CONTRIBUTIONS (Studi Pada Perusahaan yang Terdaftar di Bursa Efek Indonesia tahun 2012)

SARASWATI, Atika Dewi and FAISAL, Faisal (2014) ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUHI TINGKAT CORPORATE CHARITABLE CONTRIBUTIONS (Studi Pada Perusahaan yang Terdaftar di Bursa Efek Indonesia tahun 2012). Undergraduate thesis, Fakultas Ekonomika dan Bisnis.

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Abstract

This study aims to analyze factors influencing level of corporate charitable contributions. The corporate charitable contributions are measures by amount of dollars or a large amount of funds expended for the company’s charity program published in the company’s annual report. The sample of this study consist of 169 listed companies from nine industry sectors in 2012. The selections sample is using purposive sampling method. Multiple regression analysis are employed to analyze the data. The multiple regression analysis to examined the factors that influence level of corporate charitable contributions. The result of this study indicate that company size, profitability, and ownership have a positive significant effect on the level of corporate charitable contributions. This findings are consistent with legitimacy theory that firms make charitable contributions. In order to legitimate their activities and to show that they are responsive to the society

Item Type:Thesis (Undergraduate)
Additional Information:corporate charitable contributions (charity), company size, industry type, profitability, ownership, and legitimacy theory
Uncontrolled Keywords:corporate charitable contributions (charity), company size, industry type, profitability, ownership, and legitimacy theorycorporate charitable contributions (charity), company size, industry type, profitability, ownership, and legitimacy theory
Subjects:H Social Sciences > H Social Sciences (General)
Divisions:Faculty of Economics and Business > Department of Accounting
ID Code:43090
Deposited By:Mr. Perpustakaan Fakultas Ekonomi
Deposited On:16 May 2014 15:01
Last Modified:16 May 2014 15:01

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