PENGARUH KARAKTERISTIK DIREKTUR UTAMA TERHADAP PENGUNGKAPAN CORPORATE SOSIAL RESPONSIBILITY (CSR) STUDI PADA PERUSAHAAN BUMN
DOI:
https://doi.org/10.5281/zenodo.3840861Abstract
This study exmined the characteristics of Presiden Director and consistency in Corporate Social Responsibility(CSR) action, wich in State Owned Enterprises known as Partnership and Comunity Development Program. The purpose of this study was to examine the influence of President Director Characterisics on the quality ofPartnership and Comunity Development Program. this study used the characteristic of President Director is, education, age, tenure, and experience. The sample of this study are state owned enterprises with the total population are 119 firms, based on the sampling criteria, the final sample of this study are 50 firms. Content analysis method was used to measure the quality of Partnership and Comunity Development Program. Data wasanalysed by SPSS program. Multiple linear regression model was used to test the hypothesis. The result shows that education, age, tenure, and experience have insignificant effect toward the quality of Partnership and Comunity Development Program. Future research could investigate other variables that could affect the quality of Partnership and Comunity Development Program.References
Carroll, A.B.1979. “A Three-Demension Conceptual
Model of Corporation Sosial Performance”,
Academic of Management Review, Vol.4. No.4.497-
505
Elkingston, J. 1997. Cannibals with forks: The triple
bottom line of 21st century business. London: Capstone.
Ghozali, Imam dan Anis Chariri. 2014. Teori Akuntansi.
Semarang : Badan Penerbit Universitas Diponegoro.
Model of Corporation Sosial Performance”,
Academic of Management Review, Vol.4. No.4.497-
505
Elkingston, J. 1997. Cannibals with forks: The triple
bottom line of 21st century business. London: Capstone.
Ghozali, Imam dan Anis Chariri. 2014. Teori Akuntansi.
Semarang : Badan Penerbit Universitas Diponegoro.
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Published
2017-07-12
How to Cite
L. KWALOMINE, A. (2017). PENGARUH KARAKTERISTIK DIREKTUR UTAMA TERHADAP PENGUNGKAPAN CORPORATE SOSIAL RESPONSIBILITY (CSR) STUDI PADA PERUSAHAAN BUMN. Jurnal Riset Terapan Akuntansi, 1(1), 16–25. https://doi.org/10.5281/zenodo.3840861
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