KARAKTERISTIK PERUSAHAAN DAN PENGUNGKAPAN TANGGUNG JAWAB SOSIAL: STUDY EMPIRIS PADA PERUSAHAAN YANG TERCATAT DI BURSA EFEK JAKARTA

Abstract

The aim of this research is to examine some determinants of corporate social responsibility disclosure in indonesian companies. The corporate social responsibility disclosures include details of the environment. energy, employee health and safety, employee other, products, community involvement, and general. Review of previous researches show the inconsistencies. These inconsistencies contribute substantially to the diversity of result. This research attempts to correct with used five corporate characteristics as explanatory variables. They are company size, profitability profile, size ofboard of commissioner, and leverage. The sample of this research was extracted with stratified random sampling method. The population is 323 companies, which are listed at Jakarta stock exchange (isx). The 78 corporate annual reports were analyzed as a sample. The technique for examining hypothesis is multiple regression analysis by using spss 10.00 programs. The results indicate that company size, profile and size of board of commissioner have a significant positive influence on the corporate social responsibility disclosure, but profitability and leverage failed to show its significant effect. These results generally coincide with previous research findings on corporate social responsibility disclosure. Keywords: Disclosure, corporate social responsibility disclosure, company size, profitability: profile; size at board of commissioner; leverage