PENGARUH KEKAYAAN MEDIA DAN TIPE INDUSTRI DALAM PENGUNGKAPAN CSR TERHADAP KEPERCAYAAN STAKEHOLDER

Abstract

This study aimed to determine about the level of media richness for presenting disclosure the Corporate Social Responsibility and type of company that can made an impact to the confidence of the stakeholder. The population for this study is all over Corporate Social Responsibility report users. The sample study is a number of respondents who have been access and understanding the contents of the Corporate Social Responsibility report, which released by a company. The sample was selected using random sampling method and obtained 102 respondents. Data were analyzed by descriptive analysis, OLS (Ordinary Least Square) regression analysis and chow test analysis. The result showed that the level of media richness in presenting the Corporate Social Responsibility has positive relation with the stakeholder confidence, and the relation pattern for the influence of media richness on stakeholder credentials in sensitive type of industry different significantly with the relation pattern in non-sensitive type of industry, and also the influence of media richness on the trust stakeholder for the non-sensitive type of industry more stronger than the sensitive type of industry