PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP KINERJA SOSIAL BERDASARKAN ISO 26000 PADA PERUSAHAAN YANG TERMASUK DALAM INDEKS LQ-45

Viraline Maria de Fitri Sabrina; Dwi Fitri Puspa; Ethika Ethika

PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP KINERJA SOSIAL BERDASARKAN ISO 26000 PADA PERUSAHAAN YANG TERMASUK DALAM INDEKS LQ-45

Authors

Viraline Maria de Fitri Sabrina
Dwi Fitri Puspa
Ethika Ethika

Abstract

The phenomenon of the last few years is not finished until it is the social aspect. This study on the influence of corporate characteristics on social performance is based on the ISO 26000 companies included in the LQ-45 index. Variables used are the characteristics of the company, profitability, firm age, type of company, and leverage. number of samples used by 17 companies. Data used are secondary data. results of the study were age significantly influence corporate social performance on corporate companies get ISO 26000 in LQ-45.

Keywords : company characteristic, ISO 26000, CSR