DETERMINAN PENGUNGKAPAN INFORMASI PERTANGGUNGJAWABAN SOSIAL DALAM LAPORAN TAHUNAN PERUSAHAAN (Studi Empiris Pada Perusahaan Manufaktur, BEI 2006-2007)

Abstract

The purposes of this study were to analyze the extent of information disclosure of corporate social responsibility in annual report of manufacturing company listed in Indonesian Stock Exchange and to analyze the effect of management ownership, leverage, firm size, industry profile, profitability and size of the board of commissioners on the extent of information disclosure of corporate social responsibility in annual report. The number of companies taken as samples in the research cover about 36. The statistic method used to test the hypotheses is multiple regression. The empirical result showed management ownership, leverage, firm size, industry profile, and profitability has no significant effect to information disclosure of corporate social responsibility thus that size of the board of commissioners variable had effect to information disclosure of corporate social responsibility in annual report. Management ownership, leverage, firm size, industry profile, profitability and size of the board of commissioners had effect to information disclosure of annual report simultaneously. The score of adjusted R-square was 0,215 or 21,5%, management ownership, leverage, firm size, industry profile, profitability and size of the board of commissioners affected only 21,5% to voluntary disclosure, and 78,5% affected by other factors.