Sri , Trisnaningsih (2013) PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) KAITANNYA DENGAN KARAKTERISTIK PERUSAHAAN. In: Seminar LPPM UPN Veteran Jatim, 10-11 Desember 2013, Surabaya.
Abstract
This research aim to identify the company characteristics including firm size (Size), Profitability (ROA) and firm age (AGE) influence to Corporate Social Responsibility disclosure. The sample of this research are 15 the automotive companies listed in Indonesia Stock Exchange at periode of year 2010-2012, from a total of 27 companies population. Technique analysis use multiple regression analysis with SPSS 22.00 programs.The results of this research indicate that Size, Profitability (ROA) and AGE of the companies simultaneously had a significant influence on the Corporate Social Responsibility disclosure, ‘cause the result of 31,8 %, and the balance of 68,2 % influenced by other factors which not examined in this research. And partially, three variables also had a significant influence on the Corporate Social Responsibility disclosure. Keywords : Company Characteristics, Size, AGE, Profitability (ROA), Corporate Social Responsibility (CSR) disclosure
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