BibTex Citation Data :
@article{DJA17022, author = {Aulia Arjanggie and Zulaikha Zulaikha}, title = {PENGARUH PROFITABILITAS DAN UMUR PERUSAHAAN TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN STUDI EMPIRIS PADA PERUSAHAAN INDUSTRI DASAR DAN KIMIA YANG TERDAFTAR DI BURSA EFEK INDONESIA}, journal = {Diponegoro Journal of Accounting}, volume = {4}, number = {3}, year = {2015}, keywords = {disclosure of corporate social responsibility, legitimacy theory, profitability and company age.}, abstract = { T his study explain how profitability and age of a company can affect the disclosure of corporate social responsibility in the annual report. The companies that earn high profit tend to assume that they didn’t need to make a report about things that can interfere their financial succes, so they make an un-optimal performance in social responsibility of their annual report. On the other side, the companies that has a long standing are more experienced in publish their financial statements. With this experiences, they could be more aware of the information needs for their company . For a sample, there are 113 annual reports of basic and chemical industry companies listed in Indonesia Stock Exchange during 2010-2012. The informations processing are using multiple linear regression with profitability and age of a company as the independent variable and the disclosure of corporate social responsibility as the dependent variable. So this study use 3 control variables: firm size, leverage, and capital intensity. The result of this study show that the age of a company doesn’t have any effect on the disclosure of corporate social responsibility, while profitability could affect the disclosure of corporate social responsibility negatively and justify the concept of legitimacy theory. }, issn = {2337-3806}, pages = {496--506} url = {https://ejournal3.undip.ac.id/index.php/accounting/article/view/17022} }
Refworks Citation Data :
This study explain how profitability and age of a company can affect the disclosure of corporate social responsibility in the annual report. The companies that earn high profit tend to assume that they didn’t need to make a report about things that can interfere their financial succes, so they make an un-optimal performance in social responsibility of their annual report. On the other side, the companies that has a long standing are more experienced in publish their financial statements. With this experiences, they could be more aware of the information needs for their company . For a sample, there are 113 annual reports of basic and chemical industry companies listed in Indonesia Stock Exchange during 2010-2012. The informations processing are using multiple linear regression with profitability and age of a company as the independent variable and the disclosure of corporate social responsibility as the dependent variable. So this study use 3 control variables: firm size, leverage, and capital intensity. The result of this study show that the age of a company doesn’t have any effect on the disclosure of corporate social responsibility, while profitability could affect the disclosure of corporate social responsibility negatively and justify the concept of legitimacy theory.
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Program Studi AkuntansiFakultas Ekonomika dan BisnisUniversitas DiponegoroJl. Prof. Sudharto, SH – Tembalang, Semarang Jawa Tengah 50275
ISSN : 2337-3806