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The effects of commissioner board size, corporate leverage, corporate size, and profitability on information disclosure Of corporate social responsibility: Evidences from mining firms in Indonesia

机译:监事会规模,公司杠杆,公司规模和盈利能力对信息披露的影响企业社会责任:来自印尼矿业公司的证据

摘要

The objective study is how commissioner board size, corporate leverage, corporate size, and profitabilityudinfluence information disclosure of social responsibility in annual report at mining firms. Disclosure ofudsocial responsibility must be implemented as synergy in financial, social and environmental aspects inudcontinuous development. Not only is profit oriented but also have obligation in maintaining socialudenvironment and giving positive contribution for society welfare. Data is collected from annual reportudat 17 mining firms during two years namely 2008 until 2009 with 34 respondents. The result of researchudis that simultanly are commissioner board, size, leverage, corporate size and profitability have influencedudinformation disclosure of social responsibility significantly, but partially is only leverage variable haveudinfluenced information disclosure of social responsibility.
机译:客观研究是在矿业公司的年度报告中,专员委员会的规模,公司的杠杆作用,公司的规模以及社会责任的盈利能力/影响力信息披露方式。在可持续发展中,必须在财务,社会和环境方面实现社会责任的披露。不仅以利益为导向,而且还有义务维护社会环境,为社会福利做出积极贡献。数据来自2008年至2009年这两年间来自17家矿业公司的年度报告,有34位受访者。研究结果表明,同时是专员委员会,规模,杠杆,公司规模和盈利能力对社会责任的信息披露有显着影响,而杠杆变量仅部分地影响了社会责任的信息披露。

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    Mohd Hatta Z.;

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  • 年度 2012
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