PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN LAPORAN TANGGUNG JAWAB SOSIAL (Studi Empiris pada Perusahaan Pertambangan yang terdaftar dalam Bursa Efek Indonesia)

Abstract

The company's annual report is a medium of communication between companies and communities who need financial information and company developments. The existence of complete and accurate information can help investors to make proper decisions so the results are as expected. Currently, not only financial information are taken into consideration for investors, but also information on corporate social responsibility. The idea of social responsibility is essentially how the company gave considerable attention to the environment, the impacts resulting from the operations of the company. Use of the mining industry as an object of this proposal due to the mining industry including high profile in the industry who have visibility of stakeholders, political risk is high, and high competition. Industry is generally a high profile industry that obtained from the public spotlight because of its operating activities have the potential to intersect with broader interests (stakeholders).