Pengaruh Regulasi Pemerintah, Tekanan Masyarakat,Tekanan Organisasi Lingkungan, Dan Tekanan Media Massa Terhadap Pengungkapan Corporate Social Responsibility (Csr)

This research aims to determine the effect of government regulation, community pressure, environmental organization pressure, and mass media pressure on disclosure of corporate social responsibility (CSR). The population in this research on PT Angkasa Pura 1 Surabaya. Data is obtained from questionnaires sent to 43 middle and top management who are directly involved in corporate social responsibility by sampling census method. This research was tested using multiple linear regression. The results of this study partially show that government regulation and environmental organization pressure influence CSR disclosure in annual financial statements, while public pressure and mass media pressure do not affect CSR disclosure in annual financial statements. However, simultaneously these factors influence CSR disclosure in annual financial statements. Keywords : Government Regulation, Community Pressure, Environmental Organization Pressure, Mass Media Pressure, Corporate Social Disclosure