FAKTOR-FAKTOR YANG MEMPENGARUHI SIFAT PENGUNGKAPAN SUKARELA TANGGUNG JAWAB SOSIAL PERUSAHAAN (Studi Empiris pada Perusahaan yang Terdaftar di Bursa Efek Indonesia)

Abstract

This research is aimed to determine the factors that influence to the nature of CSR disclosure (percentage of voluntary disclosure which measured from the economic performance aspect based on GRI ). The sample that used in this research were 71 annual report of listed companies in Indonesia Stock Exchange in 2009. The sample is obtained using a purposive sampling method. CSR index were based on six categories according to Global Reporting Initiative or GRI. Categories include: economic; environment; human rights; labor practices and decent work; product responsibility; and social. Factors thought to affect the nature of CSR, among management ownership, leverage, profitability, corporate size, and the type of industry. In this research, the type of industry were devided into two categories, namely manufacturing industry and nonmanufacturing industry. Hypothesis testing method used is multiple regression analysis. The result of this research showed that the corporate size and the type of industry significantly influence the nature of voluntary disclosure of CSR. Other factors examined in this research such as management ownership, leverage, and profitability do not affect the nature of voluntary disclosure of CSR by the companies.