PENGARUH KEPEMILIKAN ASING, AFILIASI ASING, DAN PROYEK PEMERINTAH TERHADAP LUAS PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN (Studi Pada Perusahaan yang Terdaftar di BEI Tahun 2011)

Abstract

This study investigates the influence of foreign affiliates and government on corporate social responsibility reporting (CSR disclosure). The foreign affiliates represented by foreign shareholders and foreign business affiliates. While governmet represented by government contract. The study used control variable profitability (ROA), industry sector, and size of firm. The population in this study are all companies listed on the Indonesia Stock Exchange and published annual report in the year 2011. Based on random sampling method, samples obtained is 50 companies in 2011. The criteria of CSR disclosure in this study was measured by using Corporate Social Responsibilty index from Global Reporting Initiatives (GRI).This study used multiple regression as a data analysis tool. The result of this research showed that government contract have significant impact on the CSR disclosure. Variable foreign shareholder and foreign business affiliates don’t have significant impact on CSR disclosure