PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL: STUDI EMPIRIS PADA PERUSAHAAN YANG TERCATAT DI BURSA EFEK INDONESIA
Abstract
The information about company is essential for stakeholder. One of them
that most requested is corporate social responsibility disclosure. Corporate
social responsibility disclosure was representation by corporate social
responsibility disclosure that refers to GRIGuidelines. This research
examines the effect of some company characteristics, such as company
size, profile, size of board of commissioner, leverage, and audit committee
to corporate social responsibility disclosure. The sample was appointment
with purposive sampling method. The population is 397 and 402 companies,
which are listed at Indonesia Stock Exchange (IDX) in 2009 and 2010.
The 286 corporate annual reports were analyzed as a sample.
The results indicate that company size and profile have a significant
positive influence on the corporate social responsibilit disclosure, but l
everage, size of board of commissioner, and audit committee failed to
show its significant effect.
that most requested is corporate social responsibility disclosure. Corporate
social responsibility disclosure was representation by corporate social
responsibility disclosure that refers to GRIGuidelines. This research
examines the effect of some company characteristics, such as company
size, profile, size of board of commissioner, leverage, and audit committee
to corporate social responsibility disclosure. The sample was appointment
with purposive sampling method. The population is 397 and 402 companies,
which are listed at Indonesia Stock Exchange (IDX) in 2009 and 2010.
The 286 corporate annual reports were analyzed as a sample.
The results indicate that company size and profile have a significant
positive influence on the corporate social responsibilit disclosure, but l
everage, size of board of commissioner, and audit committee failed to
show its significant effect.
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