ANALISIS PENGARUH LUAS PENGUNGKAPAN CSR PADA TAHUN SEBELUM DAN SESUDAH PERATURAN BAPEPAM DAN LK NOMOR: X.K.6/2012 (Studi Empiris Pada Perusahaan Yang Listing Di BEI Tahun 2011 – 2012)

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ANALISIS PENGARUH LUAS PENGUNGKAPAN CSR PADA TAHUN SEBELUM DAN SESUDAH PERATURAN BAPEPAM DAN LK NOMOR: X.K.6/2012 (Studi Empiris Pada Perusahaan Yang Listing Di BEI Tahun 2011 – 2012)

AMBARWATI EKONINGSIH - Nama Orang;

The aim of this study to determine differences in disclosure of corporate social responsibility on years before and after the regulation of Bapepam and LK No. X.K.6/2012 on Submission of Annual Report of Public Company. This research was carried out on non-financial companies listed on the Stock Exchange the period 2011-2012 with 240 sample obtained using purposive sampling method. The analysis technique used in this research was descriptive statistics and paired-sample t-test. Disclosure of the total area was classified in mandatory disclosure and voluntary disclosure. The results showed, overall there are vast differences in social responsibility disclosure on years before and after the regulation of Bapepam and LK No. X.K.6 / 2012 Submission of Annual Report of Public Company. While the per sector, the mining sector, manufacturing, and real estate propert sector and the infrastructure sector, utilities and transport are wide differences in disclosures after the regulation of Bapepam Number: X.K.6/2012 Submission of Annual Report of Public Company, but in the agricultural sector there is no difference in social voluntary disclosure on years before and after the regulation of Bapepam Number: X.K.6/2012 Submission of Annual Report of Public Company.

Keywords: CSR Disclosure, Mandatory Disclosure, Voluntary Disclosure, GRI Index.

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8/EA/Perp-UJB/IV/16 352.3 WIN a R - Referens Tersedia namun tidak untuk dipinjamkan - Missing

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Judul Seri: -
No. Panggil: 352.3 WIN a
Penerbit: Yogyakarta : Fakultas Ekonomi Universitas Janabadra., 2016
Deskripsi Fisik: x.,110h.
Bahasa: Indonesia
ISBN/ISSN: -
Klasifikasi: 352.3
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Edisi: -
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