Barusman, M Yusuf S and Lindrianasari, Lindrianasari (2016) DETERMINANT OF CORPORATE SOCIAL RESPONSIBILITY: CASE FROM INDONESIA. Ekuitas: Jurnal Ekonomi dan Keuangan, 20 (1). pp. 37-52. ISSN 1411 - 0393
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Abstract
The purpose of research is to provide empirical evidence of the factors that influence the extent of disclosure index of corporate social responsibility. Index of corporate social responsibility disclosure in this study using the GRI G3.1 index, which consists of six main points; the direct economic influence, matters related to the environment, labor practices, human rights, social, and responsibility for the product. The data of this study using secondary data, obtained from annual reports of companies listed in Indonesia Stock Exchange. The sample used in the study were as many as 20 companies were selected using random sampling. Observations made during the period 2007-2014. In the observation period, the Indonesian government issued Act No. 17, 2007 that one of its content requires the company in Indonesia to allocate funds for the social and environmental responsibility. The results of this study indicate that the ownership (stocks) government, the specifications of the company, and the size of the company become the best determination for CSR index. In addition, regulatory theory predicts that government involvement will encourage more companies adhere to the rules prevailing, successfully confirmed in this study.
| Item Type: | Article |
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| Subjects: | H Social Sciences > HG Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis (FEB) > Prodi Akuntansi |
| Depositing User: | Prof. Dr. Lindrianasari |
| Date Deposited: | 02 Jun 2017 02:59 |
| Last Modified: | 02 Jun 2017 02:59 |
| URI: | http://repository.lppm.unila.ac.id/id/eprint/2412 |
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