NUGRAHA, Sam Karya and HARYANTO, H. Haryanto, "FOKUS PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PADA PERUSAHAAN LQ 45 DAN NON-LQ 45 (STUDY EMPIRIS PADA PERUSAHAAN YANG LISTING DI BEI TAHUN 2007)". PERPUSATAKAAN FE UNDIP.
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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.
|Subjects:||H Social Sciences > H Social Sciences (General)|
|Divisions:||Faculty of Economics and Business > Department of Accounting|
|Deposited By:||Mr. Perpustakaan Ekonomi|
|Deposited On:||20 Jul 2010 13:45|
|Last Modified:||20 Jul 2010 13:45|
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