PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP TINGKAT PENGUNGKAPAN INFORMASI SOSIAL PERUSAHAAN: STUDI EMPIRIS PADA PERUSAHAAN YANG TERGOLONG HIGH PROFILE YANG TERDAFTAR DI BURSA EFEK INDONESIA

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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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