PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR)

Abstract

The financial report is the information about the performance of the company and report to the stakeholders responsibility them. In general the financial report aims to provide financial information a company, both in time and in a certain period of both arranged all of a sudden in accordance with the requirements of the companies and periodically. The analysis of the data using the double linier regression as described previously obtained that the model developed in this research is worthy (fit) and successfully shows as a good model. The results of this study only gives the meaning of the variables the size of the board of commissioners and leverage that is able to explain the broad social disclosure significantly strengthened