Skripsi

PENGARUH KEPEMILIKAN SAHAM PEMERINTAH DAN PROFITABILITAS TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR)

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Penilaian

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This study aims to obtain empirical evidence about the influence of company characteristics and disclosure of government regulation of corporate social responsibility (CSR) in the annual report State-Owned Enterprises (SOEs). Finn characteristics used in this study is government ownership and profitability. Measurement of corporate social responsibility, corporate social reporting by category to calculate the Corporate Social Responsibility Index (CSR!) is seen from the company's annual report. The population in this study were all state-owned enterprises in 2007 - 2010 in Palembang. The total sample is 11 companies, with four years of observation. So the total sample examined was 44. Data analysis was perfonned with the classical assumptions and hypothesis testing using linear regression. These results indicate that the factors against disclosure of significant government ownership of CSR in Indonesia. Meanwhile, profitability does not have a significant impact on the disclosure of CSR in Indonesia.

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Availability

Inventory Code	Barcode	Call Number	Location	Status
1207002098	T28864	T288642012	Central Library (REFERENCES)	Available but not for loan - Not for Loan

Detail Information

Series Title

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Call Number

T288642012

Publisher

Inderalaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya., 2012

Collation

xvii, 60 hlm.; tab.; 29 cm.

Language

Indonesia

ISBN/ISSN

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Classification

332.607

Content Type

Text

Media Type

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Carrier Type

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Edition

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Subject(s)

Ekonomi Akuntansi
Akuntansi Keuangan Pemerintah

Specific Detail Info

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Statement of Responsibility

MI

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