Pengaruh Profitabilitas, Kepemilikan Institusional dan Kepemilikan Asing terhadap Pengungkapan Tanggung Jawab Sosial pada Perusahaan Pertambangan di Bursa Efek Indonesia

Abstract

Corporate social disclosures are needed to communicate social and
environmental effects derived from corporate's economic activities to
stakeholders, to the interested parties. The degree of disclosure is affected by
several factors, internally and or externally. The purpose of this research is
focused on internal factors: profit and stock ownership. Profitability and stock
ownership are predicted influence the degree of corporate social disclosure in
mining companies listed at Indonesian Stock Exchange in 2005-2007.
Intention of this research is to lonw whether profitability, institutional
Ownership and foreign ownership influence to level of corporate social disclosure.
Corporate social disclosure done b y companies in several areas of energy, health
and safety at work, labor, product and social activities. This research applies
company size as control variable. Nine mining companies selected with purposive
sampling technique. Data analyzed using linear regression and showed only
profitability variable and foreign ownership influenced corporate social
disclosure significantly.