Pengaruh Sisi Internal dan Eksternal Perusahaan terhadap Pengungkapan Tanggung Jawab Sosial Pada Perusahaan Manufaktur yang Terdaftar di BEI
Wakidi, Rivi Hamdani
Siregar, Hasan Sakti
MetadataShow full item record
The objective of this research is to examine the influence from internal and external to the disclosure of corporate social responsibility. This research can be made as a basis for consideration and decision-making benchmarks disclosure of social responsibility companies listed on the Stock Exchange in 2009. Independent variables in this research is the size of the board of commissioners, public ownership and institutional ownership. Data size of the board of commissioners, public ownership, and institutional ownership that is used is taken from the financial statements. Data disclosure of social responsibility that is used is taken from the company's annual report sample. Samples used were 30 manufacturing companies in 2009. The statistical methods used in this research is double linear regression.The results of this research indicate that the size variables simultaneously commissioners, public ownership, and institutional ownership has no significant influence on corporate social responsibility disclosure. Partially, public ownership and institutional ownership has no significant effect on the disclosure of corporate responsibility. The size of the board of commissioners has a significant influence on social responsibility disclosure.