ANALISIS TERHADAP PERBEDAAN EKSTENSIFIKASI PRAKTEK S0CIAL DISCLOSURE PADA PERUSAHAAN-PERUSAHAAN EMITEN DI BURSA EFEK JAKARTA BERDASARKAN TIPE INDUSTRI DAN UKURAN PERUSAHAAN

Dirgantari, Novi (2002) ANALISIS TERHADAP PERBEDAAN EKSTENSIFIKASI PRAKTEK S0CIAL DISCLOSURE PADA PERUSAHAAN-PERUSAHAAN EMITEN DI BURSA EFEK JAKARTA BERDASARKAN TIPE INDUSTRI DAN UKURAN PERUSAHAAN. Masters thesis, program Pascasarjana Universitas Diponegoro.

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Abstract

Penelitian ini mencoba membandingkan perbedaan tingkat keluasan praktek social disclosure path tipe industri,sektor industri dan ukuran perusahaan yang berbeda-beda. Penelitian ini merupakan penelitian replikasi dari riset Muslim (1998) , dengan menambahkan variabel ukuran perusahaan dan sektor industri dalam pengujiannya. Data yang digunakan diperoleh melalui metode sampling proportioned stratified random sampling yang didasarkan pada stratifikasi industri yang berlaku di Bursa Efek Jakarta tahun 2001. Metode analisa statistik yang digunakan untuk menguji empat hipotesaadalahT-test dan Anova. Distribusi probabilitas dari data yang tersaji adalah distribusi normal,berdasarkan pengujian normalitas data Kolmogorov — Smirnov dan Shaphiro- Wilk. Instrumen penelitian yang digunakan untuk mengukur keluasan praktek social disclosure adalah social disclosure check list yang dikeluarkan oleh Ernst& Ernst 1978. Kemudian untuk mengukur ukuran perusahaan didasarkan pada jumlah total aset sesuai dengan kriteria SK Menteri Perindustrian No. 13/M/SK-I/3?1990. Pengukuran tipe industri didasarkan pada tingkat sensitivitasnya terhadap kerusakan lingkungan, consumer visibility dan political visibility. Yaitu perusahaan high profile terdiri dari perusahaan industri pertanian, pertambangan, kimia, kehutanan, otomotif, pulp dan kertas, tembakau dan industri rokok, makanan dan minuman, infrastruktu•, komunikasi dan gas dan minyak Sementara perusahaan low profile terdiri dari ritail, keuangan, real estate dam properti, tekstil, produk rumah tanggadan pelayanan kesehatan. Ukttran sampel yang digunakan dalam penelitian ini adalah 70 perusahaan emiten di Bursa Efek Jakarta yang listing pada tahun 2001 dan mengeluarkan laporan tahunan 2001. Perusahaan sampel yang ada terstratifikasi dalam 9 kelompok sektor industri dan terbagi lagi dalam 42 blok. Terdiri dari 41 perusahaan high profile clan 29 perusahaan low profile, 54 perusahaan besar, 11 perusahaan berskala menengah dan 5 perusahaan berskala kecil. Hasil penelitian adalah sebagai berikut : (1) Praktek social disclosure yang diterapkan oleh perusahaan high profile lebih luas dibandingkan perusahaan low profile; (2) Tidak terdapat perbedaaan yang signifikan antara praktek social disclosure yang diterapkan oleh perusahaan besar dan perusahaan menengah, dan antara perusahaan menengah dan kecil; (3) Terdapat perbedaan yang signifikan antara praktek social disclosure yang diterapkan oleh perusahaan bersektor industri primer dengan perusahaan bersektor industri sekunder dan tersier; (4) Tidak terdapat perbedaan yang signifikan antara praktek social disclosure yang diterapkan oleh perusahaan bersektor industri primer dengan perusahaan bersektor industri sekunder.Study to investigated the difference of social disclosure extent to the different industry type, different industry sector and different company size. This study is replicated from Muslim's research (1998), but to added by company size and industry sector variable. Data which is used in this research collected through proportioned stratified random sampling which is based on the industry stratification on Jakarta Stock Exchange in 2001. Then according to the pm-poses of this research, the statistic method which is used to test the four hypotheses are T- test and Anova (Analysis of Varians). The probability distribution of the data is normal. Normality test which is used is Kolmogorov —Smirnov and Shaphiro — Wilk. Instrument which used by this research for social disclosure measurement is social disclosure check list which issued by Ernst and Ernst 1978. Then for companies size measurement is based on the total asset according to the SK Menteri Perindustrian No. 13/M/SK-I/3/1990. While the industry type measurement is based on its sensitivity level of industry to the environment damage, consumer visibility and political visibility. High profile companies consisted of agricultural, chemical, forestry, automotive, pulp and paper, tobacco, food and beverages, infrastructure, communication, and mining, gas and oil industry. While low profile companies consisted of retail, finance, real estate and property, textile, wholesale, and health care. The sample size which is used are 70 listing companies on Jakarta Stock Exchange in 2001, they issued annual report 2001. Companies sample is stratified by 9 groups of industry sector and 42 blocks. They consist of 41 high profile companies and 29 low profile companies, and 54 big companies, 11 medium companies and 5 small companies. The study results are as follows : (1) Social disclosure which is applied by high profile companies are more extent than low profile companies. It is showed by the value of probability which is lower than level of significant; 0,000 < 0,05. (2)There were not significant difference between social disclosure which is applied by big companies and medium companies, and between medium companies and small companies. It is showed by probability value which higher than significant level, 0,061 and 0,335. But there were significant difference between social disclosure which applied by big companies and small companies. It is showed by probability value of Tukey HSD and Bonferroni which is lower than significant level 0,05, that is 0,006; (3) While there were significant difference between social disclosure which is applied by companies of primary sector industry and secondary sector industry and tertiary industry. It is showed by probability value 0,031, which is lower than significant level 0,05; (4)There were not significant difference between social disclosure which is applied by companies in primary sector industry and secondary industry. Keywords : Social disclosure, industry type, company size, industry sector.

Item Type:Thesis (Masters)
Subjects:H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management
Divisions:Postgraduate Program > Master Program in Accounting
ID Code:9443
Deposited By:Mr UPT Perpus 1
Deposited On:27 Apr 2010 20:47
Last Modified:27 Apr 2010 20:47

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