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首页> 外文会议>Tarumanagara International Conference on the Applications of Social Sciences and Humanities >Effect of Corporate Social Responsibility Disclosure, Corporate Social Responsibility, and Corporate Social Disclosure Characteristics (Empirical Study on Companies Listed on the Stock Exchange that Enter the CGPI Period: 2010-2016)
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Effect of Corporate Social Responsibility Disclosure, Corporate Social Responsibility, and Corporate Social Disclosure Characteristics (Empirical Study on Companies Listed on the Stock Exchange that Enter the CGPI Period: 2010-2016)

机译：企业社会责任披露，企业社会责任和企业社会披露特征的影响（进入CGPI期间的证券交易所上市的实证研究：2010-2016）

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摘要

This research will follow up by analyzing how the relationship between characteristics, index of governance ranking, and company performance on CSR disclosures, especially companies listed on the IDX and included in CGPI in Indonesia. This study uses a quantitative approach that aims to test the hypothesis. The population in this study were 42 companies included in the CGPI listed on the Indonesia Stock Exchange (IDX) in 2010-2016. Sampling using Purposive Sampling techniques and determined as many as 6 companies that meet the criteria of the study sample. Data collection is obtained through the official website of the Indonesia Stock Exchange, namely www.idx.co.id and reports on research programs and corporate governance ranking index published by the Indonesian Institute for Corporate Governance. The analysis used in this study is multiple regression analysis by processing data using the program Eviews 9. The results of the study show that the ownership structure, type of company, index of corporate governance rating, liquidity, and profitability have a significant positive effect on CSR disclosure. However, the age of the company does not affect CSR disclosure. Simultaneous results indicate that all independent variables have a significant effect on CSR disclosure of 55.26%.
机译：本研究将通过分析CSR披露的特征，治理索引和公司绩效的关系，特别是在IDX上列出的公司以及在印度尼西亚的CGPI中的关系。本研究采用了旨在测试假设的定量方法。本研究中的人口是2010 - 2016年印度尼西亚证券交易所（IDX）上市的CGPI中的42家公司。采用目的地采样技术采样，确定多达6家符合研究样本标准的公司。数据收集是通过印度尼西亚证券交易所的官方网站获得的，即www.idx.co.id和关于印度尼西亚公司治理研究所发布的研究计划和公司治理排名指数。本研究中使用的分析是通过使用该节目EVIEWS处理数据的多元回归分析。研究结果表明，公司的所有权结构，公司的类型，公司治理指数，流动性和盈利能力对CSR披露。但是，公司的年龄不会影响CSR披露。同时结果表明，所有独立变量对CSR披露的效果有显着影响，55.26％。

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