PENGUNGKAPAN TANGGUNG JAWAB SOSIAL DAN FAKTOR-FAKTOR YANG MEMPENGARUHI PADA PERUSAHAAN DI INDONESIA(Studi Empiris pada Perusahaan yang Terdaftar di Bursa Efek Jakarta)

Pirmasari, Desy Ayu (2008) PENGUNGKAPAN TANGGUNG JAWAB SOSIAL DAN FAKTOR-FAKTOR YANG MEMPENGARUHI PADA PERUSAHAAN DI INDONESIA(Studi Empiris pada Perusahaan yang Terdaftar di Bursa Efek Jakarta). Other thesis, University of Muhammadiyah Malang.

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Abstract

This research aims to observe the corporate social disclosure practices and the determinants of its practices, in Indonesian companies. The corporate social disclosures practices consist of seven categories with 85 items. These categories include environment, energy, employee health and safety, employee other, product, community involvement, and others. In accordance with the determinants of corporate social disclosure, this research used three variables; corporate size, corporate age, and strengthen of customer relationship. Sample in this research were 82 companies listed in the Jakarta Stock Exchange (JSX) in 2006. Content analysis used to find the corporate social disclosure in the annual report of those companies. The hypothesis examined by using multiple regression analysis. Corporate size proxy by number of employee, corporate age is the age of corporate since its build, and strengthen of customer relationship used advertising cost as a proxy. The result showed that corporate social disclosure practices in Indonesia was very low, which is none of those companies disclose all item of the corporate social responsibility. The employee others and community involvement category received the greatest amount of disclosure. Company disclosed the information about employee, because there were many regulation that push them to do that, whereas the community involvement was the trend of corporate social responsibility activities in Indonesia. Multiple regression analysis indicated that corporate size, corporate age, and strengthen of customer relationship significantly simultaneous influence the corporate social disclosure. Those variables explained 23.1% of the corporate social disclosure, where the 76.9% influenced by other variables which was not used in this research. Partial analysis showed that corporate size and corporate age significantly influence the corporate social disclosure, whereas strengthen of customer relationship was not. Key words: corporate social disclosure, corporate size, corporate age, strengthen of customer relationship

Item Type: Thesis (Other)
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Economic > Department of Accounting
Depositing User: Anggit Aldila
Date Deposited: 01 Jun 2012 03:01
Last Modified: 01 Jun 2012 03:01
URI: http://eprints.umm.ac.id/id/eprint/6334

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