ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN INFORMASI PERTANGGUNGJAWABAN SOSIAL PADA LAPORAN TAHUNAN PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

Abstract

ABSTRACT Information disclosure practices ofsocial responsibility play an important role for the company because the company survive in the environment and community activities have the possibility ofsocial and environmental impact. The objective of this research is to provides a snapshot of the practice of social responsibility information disclosure made by companies manufacturing in Indonesia, and to determines whether the factors in the company (management ownership, leverage, company size, industry type, profitability, size ofthe board of commissioners) influence of corporate social responsibility information manufacturing. The population in this research are manufacturingfirms listed in Indonesia Stock Exchange (IDA) 2006 and 2007 Manufacturing sector was selected because this sector has a number ofcompanies listing the most compared to other business sectors. Besides, this sector is a sector that has a range ofstakeholders that include the most knowledgeable investors, creditors, governments, and social environment so that it will need to make the information society. Total sample in this research is 36 companies, with a two-year observationperiod Total observations made in this research is 72. This research use multiple regression analysis methods to examine hypothesis. Results from this research showed that only the size of the board of commissioners that affects social responsibility information disclosure manufacturing company, while management ownership, leverage, company size, industry type, profitability do not influences social responsibility information disclosure. This asserts that the board of commissioners can perform its function effectively to control the chiefexecutive officer (CEO) and monitor what the CEO so the pressure on management to make social responsibility information disclosure will also increase. Results showed that social responsibility information disclosure by manufacturing companies are still not considered important by both the companies and thefinancial reports user. Keywords: corporate social responsibility, management ownership, leverage, company size, industry type, profitability, size ofthe board ofcommissioners.