FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY(CSR)PADA LAPORAN TAHUNAN PERUSAHAAN DI INDONESIA

Abstract

This research aims to analyze the corporate characteristic factors that influencing the disclosure ofcorporate social responsibility (CSR) at the corporate's Annual Reports in Indonesia. The corporate characteristics that was applied in this research are foreign shareholding, public shareholdng, fndustry type, industry size, andprofitability. While as corporate social responsibility meter based on corporate social reporting categories to calculate the Corporate Social Responsibility Index (CSRI) that seenfrom the corporate's Annual Report. The population in this research are all ofIndonesianfirms listed in Indonesian Stock Exchanges (IDA) 2006 and 2007. Total sample in this research are 86 firms with two years observation. So, total respondent in this research are 172. Data analyzed with test ofclassic assumption andexamination ofhypothesis with mulhple linear regression method. Result of this research indicates that foreign shareholding, public shareholddng, industry size, industry type, andprofitability had a significant effect to CSR disclosure in Indonesia. While profitability doesn't have a significant effect to CSR disclosure in Indonesia. Keyword corporate social responsibility (CSR), foreign shareholddng, public shareholding, industry type, industry size, profitability.