PENGARUH BIAYA EKSPLORASI DAN PENGEMBANGAN TANGGUHAN, LEVERAGE, DAN PROFITABILITAS TERHADAP LUAS PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (Studi Empiris pada Perusahaan Pertambangan yang Listing di BEI tahun 2010-2011)

Abstract

This study is brought to examine, determine and analyze the affect of deffered exploration and development expenditure, leverage and profitability to the disclosure of Corporate Social Responsibility (CSR) in mining company. CSR is a social report which is disclosed by the company because of the social movement and company’s consciousness. Nowadays, company is not only demanded for a high profit performance but also demanded to have high sensitiveness to the social and environment issues at its surrounding. The measurement of disclosre index in this study used Global Reporting Index (GRI) 3.0 which is commonly used by the companies in Indonesia. The method that used for collecting data is doing content analysis with the standard that already mentioned. Content analysis is done by doing conditions checklist which was disclosed by the companies in their annual reports. This study is done in mining companies that listed in BEI for period 2010 – 2011. The result of this study shows that the deffered exploration and development method has positive and significant affect to the index of CSR disclosure. While leverage and profitability do not have any significant affect to the index of social disclosure. But, these three independent variables have a significant affect to the index of CSR disclosure simultaneously