CD Skripsi
Karakteristik Perusahaan Dan Media Exposure Dalam Pengungkapan Tanggung Jawab Sosial: Bukti Empiris Dari Perusahaan Manufaktur Indonesia
ABSTRACT
This study aims to investigate the characteristics of companies and media
exposure to the disclosure of social responsibility. This research specifically aims
to investigate the effect of profitability, leverage, firm size, firm growth and media
exposure on the disclosure of social responsibility. The study uses the annual
report on the IDX, especially the manufacturing sector. The analysis technique
uses multiple linear regression method. The results of the study show that the
characteristics of the company and media exposure affect the disclosure of social
responsibility. Empirical findings found several company characteristics
(profitability, leverage, company size) and media exposure had a significant effect
on the disclosure of social responsibility, while company growth had no effect.
The implication of this research is that it contributes to companies related to
additional information and becomes a consideration for management decision
making regarding the disclosure of social responsibility, and is expected to be
able to provide information to companies in knowing how much disclosure has
been given.
Keywords: Media Exposure, year effect and social responsibility disclosure
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