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Peer Review: DISAIN DAN IMPLEMENTASI RFID BERBASIS TEKNOLOGI CMOS. Laporan Tahun II, Hibah Riset Andalan Perguruan Tinggi dan Industri DP2M Dikti 2014
The Effect Of Goverment Ownership On The Disclosure Of Corporate Social Resposibility In State Owned Enterprises Listed On The Indonesia Stock Exchange
Social concern has become an important part of public companies in Indonesia. Disclosure of the social care can be seen from the company's annual report. This report has not been seen as a liability by most companies in Indonesia, in the absence of strict sanctions, which significantly will have a great influence toward the performance of the company. This study aims to provide empirical explanation about the effect of share ownership, company size, profitability, leverage the company's growth, and disclosure of social responsibility (CSRD) either simultaneously or partially. Factors be examined in the study was covering ownership, company size, profitability, leverage, growth and social responsibility disclosure. The study sample consisted of 16 companies Works Agency for State Property listed on the Indonesia Stock Exchange in the period 2011-2014. Methods of sampling study using purposive sampling method. For the research hypothesis testing using multiple linear regression analysis. The results showed that the government's stake and profitability affect the disclosure of social responsibility partially. This means, the greater the percentage of stocks government ownership in the company, will expand the disclosure level of social responsibility of a company. The greater the profitability of the company, the amount of social information disclosed is also getting bigger. While leverage, the company's growth, and the size of the company does not affect the disclosure of social responsibility. Simultaneously, government shareholding, profitability, leverage, company growth, and firm size simultaneously take effect on the disclosure of social responsibility