PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP TINGKAT PENGUNGKAPAN INFORMASI SOSIAL PERUSAHAAN: STUDI EMPIRIS PADA PERUSAHAAN YANG TERGOLONG HIGH PROFILE YANG TERDAFTAR DI BURSA EFEK INDONESIA
ABSTRACT: Every company has a
different characteristics one another.
It’s shall be deemed to affect the decisions of companies’ social
disclosure in its annual report. The company characteristic can be seen from
several factors, including company size, profitability, and leverage. This
study aims to determine the effect of
company characteristics in terms of company size, profitability, and leverage
on the level of social disclosure in annual reports of companies partially or
simultaneously. The study population is a hight profil firm listed in Indonesian
Stock Exchange period 2008 and 2009, using
purposive sampling the sample obtained 40 companies. The results of this study indicate that the
partially only company size have positive significant influence to the social
disclosure in corporate annual reports. But, simultaneously the variables
company size, profitability and leverage have significant influence to social
disclosure in corporate annual reports. Suggestions from this research are:
further research are expected to use longer observation period in order to
explain corporate social disclosure more perfectly, use research samples which
is not only limited to high profile companies,
and use othervariables to find
new standard prediction model of
corporate social disclosure, the company management is expected to be more open
in revealing the activities related to social responsibility in its annual
report and the government and IAI are expected to make new policy so the
disclosure of corporate social responsibility could be mandatory disclosure,
considering the companies social disclosure in Indonesia still in low level.
Keywords: company
characteristic, social disclosure, company size, profitabily, leverage
Penulis: Puji Handayati
Kode Jurnal: jpmanajemendd110178
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