PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN SOSIAL PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA

Abstract

Corporate social disclosure require to be done as a responsibility and communications to stakeholder of the social and environmental impact ,from economic activity of company. The purpose of this research are to explore corporate social practice and to explore is there any influence of corporate characteristics which in term of size, profitability, board of comisioner, profile, dan leverage to corporate social disclosure. 7his research is an population research with 151 sampel of listed manufacture company in Indonesian Stock Exchange (IDX). Data ofthis research is social social disclosure information in annual report 2007. Data analysed with test of classic assumption and examination of hypothesis with model of multiple linear regression. Result of this research can be concluded that social disclosure practice in manufacture company in Indonesia still lower, simultanly it is infhrenced by company characteristics. Partially, size, board of commissioner, andprofile have an positive and signifikan effect to corporate social disclosure, while profitability and leverage have an negativity and signifrkan effect to to corporate social disclosure. Keywords: social disclosure, corporate characteristics, annual report, manufacture company.