PENGARUH UKURAN PERUSAHAAN TERHADAP PERTANGGUNGJAWABAN SOSIAL PERUSAHAAN GO PUBLIC DI BEI TAHUN 2017-2019

Ratih Damayanti, Abdul Wahid Mahsuni, M. Cholid Mawardi

Abstract


ABSTRACT

This study aims to obtain a new perspective on publicly traded companies in Indonesia, which are currently practicing social disclosure in their annual reports and at the same time also aims to determine the size of the company which influences the practice of social disclosure in these companies. measured based on the company's total assets. The data under study were obtained from 26 public companies on the Indonesia Stock Exchange with a sample that had been determined by the simple regression data analysis method. Company size affects social disclosure in the annual reports of companies listed on the Indonesia Stock Exchange in 2017-2019.

Keywords: Social disclosure, company size


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