FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) DALAM LAPORAN TAHUNAN PERUSAHAAN (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar dalam Bursa Efek Indonesia)

Abstract

This study is a research conducted on manufacturing companies in Indonesia. The purpose of this study was to determine the factors that affect the disclosure of corporate social responsibility (CSR) in the annual reports of manufacturing companies in Indonesia. CSR is a transparent business practices, which are based on ethical values, by giving attention to the employees, society and environment, and designed to meet the wishes of shareholders and also society in general. On the basis of this, this research is based on the belief (ontology) that CSR is a form of responsibility-oriented businesses in the fulfillment of public expectations concerning the existence of a company's business in the hope of obtaining legitimacy from the public. The main research question in this study is whether the factors influencing CSR disclosure by manufacturers in Indonesia. Data collection method used in this study was content analysis of social disclosures in corporate annual reports. Content analysis was conducted using a check list of items of social disclosure in corporate annual reports. This research was conducted on manufacturing companies in Indonesia that are listed in Indonesia Stock Exchange 2005-2008. The results of this study indicate that factors influencing CSR disclosure in a manufacturing company in Indonesia is very diverse. This study examines how the influence of company size, profatibilitas, laverage, and the size of the board of commissioners of CSR disclosures made by companies. This research indicates that CSR disclosure practices and accounting as a field of coverage is significantly influenced by company size and profitability. Other factors examined in this study, such as leverage and size of the board of commissioners did not affect CSR disclosures made by companies