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