Practice Corporate Social Responsibility Disclosure : Study Comparative On Oil Palm Plantation Company Go Public In Indonesia And Malaysia

Wike, Mardiana (2017) Practice Corporate Social Responsibility Disclosure : Study Comparative On Oil Palm Plantation Company Go Public In Indonesia And Malaysia. Project Report. UTeM, Melaka, Malaysia. (Submitted)

Text (24 Pages) Practice Corporate Social Responsibility Disclosure ; Study Comparative On Oil Palm Plantation Company Go Public In Indonesia And Malaysia.pdf - Submitted Version Download (512kB)

Abstract

This study aims to analyze the differences in CSR disclosure practices in palm oil plantation companies in Indonesia and Malaysia, and analyze influences of total assets, profitability, leverage, independent proportion of commissioners, the proportion of independent audit committee in CSR disclosure in palm oil plantation companies Indonesia and Malaysia. This study is conduct on financial reports published in Indonesia and Malaysia. Methods of data collection are taken from the annual financial statements in Indonesia Stock Exchange of 17 companies and Bursa Malaysia 22 companies. Data analysis techniques using descriptive statistics and hypothesis testing that includes; multiple regression, T-test, F-test, and Coefficient of Determination and logistic regression; classical assumption assays include multicollinearity test, heteroscedasticity test, autocorrelation test and normality test. The results showed that; 1) there is no difference in the practice of CSR disclosure in palm oil plantation companies in Indonesia and Malaysia; 2) there is no influence of total asset, profitability, leverage, and proportion of independent audit committee in palm oil plantation companies in Indonesia and Malaysia; 3) there is influence of independent board of commissioner on CSR disclosure practices in palm oil plantation companies Indonesia and Malaysia.

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