"FOKUS PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PADA PERUSAHAAN LQ 45 DAN NON-LQ 45 (STUDY EMPIRIS PADA PERUSAHAAN YANG LISTING DI BEI TAHUN 2007)"

Abstract

The aims of this study are to examine and to compare the focus of responsibility information disclosure on LQ and non-LQ companies. Based on some sources and supported by other researches, a list of CSR disclosure has made. This research uses content analysis method. It analyses annual reports of year period 2007 based on the check-list. The result of analysis was analysed by descriptive method and tested on Mann-Whitney U method. The result shows that the main focus of responsibility information disclosure on LQ 45 companies is society theme (27.660, while the mainfocus of responsibility information disclosure on non-LQ 45 companies is labour theme (28.920. There is significant difference between the companies' disclosure. Only at environmental theme, they have the similarity. Keywords: Corporate Social Responsibility, Social Disclosure.