Pengaruh Tipe Industri, Ukuran Perusahaan, dan Kepemilikan Manajerial terhadap Tingkat Pengungkapan Tanggung Jawab Sosial

Lindawati Harsono, Jessica Handoko, Ika Fransisca

Abstract


Since 2007, Iimited companies in Indonesia have responsibility to implement
corporate social responsibility as stipulated in the law No. 40/ 2007 regarding the limited
companies. Social responsibility which has been implemented will be disclosed o ne way
of disclosure is through sustainability report. This study was conducted to examine the
influence of type of industry, firm size and managerial ownership on the level of
corporate social responsibility disclosure, Samples of this research consist of 18
companies which joined Indonesia Sustainability Reporting Awards in 2008-2010a and
published sustainability reports. The results of this study indicate that individually, type
of industry variable and company size variable are not significantly influence on the
level of social responsibility disclosure. Individually, managerial ownership variable is
negatively influence on the level of social responsibility disclosure.

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