Pengaruh Karakteristik Perusahaan Terhadap Kinerja Sosial Berdasar ISO 26000 pada Perusahaan yang Termasuk Dalam Indeks LQ- 45

Abstract: This research represents empirical study to disclosure practice of corporate social performance (CSP) based on ISO 26000 at company in index LQ45. Social performance disclosure based on ISO 26000 of company is such as the details of organizational governance, human rights, labor practices, the environment, fair operating practices, consumer issues, community involvement and development. 

The purpose of this research is to looking for evidence about characteristic company influences to corporate social performance disclosure based on ISO 26000 at company in index LQ45. Age company measured from company was borned until annual report have been made, profitability measured with ROA and company type to be classified by high profile and low profile.

Sample companies determined by purposive sampling method. Documentation method technique is sed to collect the data. Data analysis used item check list and for to know the influence of company charachteristics used linear multiple regression. Data processing in this research used application SPSS v.17. Result of F test declare simultaneously find the effect between company charachteristics to CSP disclosure. The author find result of t test declare that profitability and type company lack the effect between company charachteristics to CSP disclosure.

Keywords:  CSP, ISO 26000, company’s characteristic

Penulis: Sri Wahjuni Latifah, Adi Prasetyo, R. Farid Rahadian

Kode Jurnal: jpakuntansidd110009

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