Pengaruh Tipe Industri, Ukuran Perusahaan dan Kepemilikan Manajerial Terhadap Tingkat P)engungkapan Tanggung jawab Sosial

Harsono, Lindawati, Handoko, Jesica and Fransisca, Ika (2012) Pengaruh Tipe Industri, Ukuran Perusahaan dan Kepemilikan Manajerial Terhadap Tingkat P)engungkapan Tanggung jawab Sosial. Jurnal Akuntansi Kontemporer (JAKO), 4 (1). pp. 1-22. ISSN p-ISSN 2085-1189, e-ISSN 2685-9971

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Abstract

Since 2007, Iinited conpania in Indonesia have responsibitity to implenent corporate social respowibiliQt as stipulated in the law No. 40/ 2007 regarding the limited companiesS. ocial responsibility which has beeni mplementedw ill be disclosed,o ne way of disclosure is through sustainability report. This study was conducted to exanine the inJlumce af We of industry, firm size and managerial ownership on the level of corporate social responsibility disclosure, Samples o,f this research consist of 18 companiesw hichj oined IndonesiaS ustainabilityR eportingA wards in 2008-2010a nd published sustairtability reports. The results of this study indicate that individually, type of industry variable and company size variable are not significantly influence on the Ievel of social responsibility disclosure. Individually, managerial ownership variable is negatively influence on the larcl of social responsibility disclosure.

Item Type:	Article
Uncontrolled Keywords:	Social Responsibility Disclosure Level, Type OJ' Industry, Fitrn Size, Managerial Ownership.
Subjects:	Business > Accounting Digital Business Management > Business > Accounting
Divisions:	Journal Publication
Depositing User:	F.X. Hadi
Date Deposited:	24 Jan 2025 03:16
Last Modified:	24 Jan 2025 03:16
URI:	https://repositori.ukwms.ac.id/id/eprint/42481

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