FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA
ABSTRACT: This study is a
research conducted on manufacturing companies listed on the Indonesia Stock
Exchange and is registered in the PROPER for three years. Awareness of the
importance of disclosure of corporate social responsibility (CSR) based on that
companies have not only economic and legal obligations to the shareholder, but
also obligations to stakeholders. CSR suggest that corporate responsibility
should be based on the triple bottom lines of corporate responsibility on
social, environmental, and financial. The factors that company size, leverage,
size of the board of commissioners, profitability, and environmental
performance. The data used total 11 companies in the year 2008-2010. The sample
is obtained by using purposive sampling method. Data collection method used in
this study was content analysis of social disclosures in corporate annual
reports. Statistical methos use in this study is a multiple regression with
SPSS 17.0 for windows. The results of this stud y indicate that company size
significantly influence the disclosure of social responsibility, but to leverage,
size of the board of commissioners, profitability, and environmental
performance does not effect the disclosure of social responsibility.
Keywords: Corporate social
responsibility, Company size, Profitability, Leverage, Size of the board of commissioners,
Environmental performance
Penulis: MARIA WIJAYA
Kode Jurnal: jpakuntansidd120099
