Faktor-Faktor Yang Mempengaruhi Pengungkapan Tanggung Jawab Sosial

Penelitian ini bertujuan untuk menentukan faktor-faktor yang mempengaruhi luasnya tingkat pengungkapan tanggung jawab sosial Perusahaan (Corporate Social Responsibility) dengan menguji pengaruh ukuran Perusahaan, profitabilitas, leverage, kepemilikan insti­tusional, ukuran dewan komisaris, ukuran dewan direksi, dan ukuran komite audit. Sampel yang digunakan adalah Perusahaan sektor pertambangan terdaftar di Bursa Efek Indonesia selama 2010-2012. Data diperoleh dari laporan keuangan auditan dan laporan tahunan serta laporan keberlanjutan (sustainability report) jika ada. Penelitian ini menggunakan pendekatan kuantitatif dengan analisis regresi linear berganda. Penelitian ini menunjukkan bahwa ukuran Perusahaan dan komite audit memiliki pengaruh positif terhadap peng­ungkapan tanggung jawab sosial. Tidak ditemukan bukti pengaruh profitabilitas, leverage, kepemilikan institusional, ukuran dewan komisaris, dan ukuran dewan direksi terhadap terhadap pengungkapan tanggung jawab sosial

The Last April

<p>Parameter settings of virtual datasets.</p

Results of four methods on the analysis of the SNP set from the GWAS study.

a<p>We extract the 1st PC to analyze.</p

Parameter settings based on the <i>XRCC1</i> gene.

<p>Parameter settings based on the <i>XRCC1</i> gene.</p

Test power at the significance level of 0.05 for four methods in Scenarios B3–B9.

<p>Test power at the significance level of 0.05 for four methods in Scenarios B3–B9.</p

Parameter settings based on the <i>CLPTM1L</i> gene.

<p>Parameter settings based on the <i>CLPTM1L</i> gene.</p

Test powers at two causal SNPs model based on 10 SNPs.

<p>The plot shows the powers (y-axis) of each method over the different LD and MAF structures (x-axis). The first line of x-axis represents LD, and the bottom line is MAF.</p

Empirical type I error based on the real genes.

<p>Empirical type I error based on the real genes.</p

Powers of the causal SNP in Scenario C2 based on the <i>XRCC1</i> gene.

<p>The top plot shows the power (y-axis) of each method over the locations (x-axis) of the causal SNPs. The bar-plot shows the MAFs of all SNPs. The LD structure of the 24 SNPs is shown by the heat plot in the bottom of the figure, in which the red scale indicates the value of R² (1 = red, 0 = white).</p

Test powers at single causal SNP model based on 10 SNPs.

<p>The plot shows the powers (y-axis) of each method over the different LD and MAF structures (x-axis). The first line of x-axis represents LD, and the bottom line is MAF.</p