SANTI, Kartika and PURWANTO, Agus (2016) ANALISIS CORPORATE SOCIAL RESPONSIBILITY (CSR) DAN INTELLECTUAL CAPITAL DILIHAT DARI BERBAGAI TIPE INDUSTRI. Undergraduate thesis, Fakultas Ekonomika dan Bisnis.
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Abstract
The aim of this study is to examine difference of CSR disclosure and intellectual capital disclosure in different type industry. This study used secondary data taken from annual report firm that listed on Bursa Efek Indonesia for year 2014. This study used accidental sampling method, 52 firms consisting of 26 low profile industry firmsand 26 high profile industry firms. Data analysis includes descriptive statistic, normality test,Independent t-test and Mann-Whitney test. Analyze data using IBM SPSS 20 software. Based on this study revealed that different type industry has different CSR disclosur with focus on community involvement and good news declarative sentences . This study also find that intellectual capital disclosure in type industry are not different.The focus of intellectual capital disclosure on human capital component.
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Additional Information: | CSR disclosure, content analysis, intellectual capital disclosure, industry type |
| Uncontrolled Keywords: | CSR disclosure, content analysis, intellectual capital disclosure, industry type |
| Subjects: | H Social Sciences > H Social Sciences (General) |
| Divisions: | Faculty of Economics and Business > Department of Accounting |
| ID Code: | 48930 |
| Deposited By: | INVALID USER |
| Deposited On: | 19 May 2016 13:43 |
| Last Modified: | 19 May 2016 13:43 |
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