PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL: STUDI EMPIRIS PADA PERUSAHAAN YANG TERCATAT DI BURSA EFEK INDONESIA

Abstract

Theinformationaboutcompanyisessentialforstakeholder.Oneofthem
thatmostrequestediscorporatesocialresponsibilitydisclosure.Corporate
socialresponsibilitydisclosurewasrepresentationbycorporatesocial
responsibilitydisclosurethatreferstoGRIGuidelines.Thisresearch
examinestheeffectofsomecompanycharacteristics,suchascompany
size,profile,sizeofboardofcommissioner,leverage,andauditcommittee
tocorporatesocialresponsibilitydisclosure.Thesamplewasappointment
withpurposivesamplingmethod.Thepopulationis397and402companies,
whicharelistedatIndonesiaStockExchange(IDX)in2009and2010.
The286corporateannualreportswereanalyzedasasample.
Theresultsindicatethatcompanysizeandprofilehaveasignificant
positiveinfluenceonthecorporatesocialresponsibilitdisclosure,butl
everage,sizeofboardofcommissioner,andauditcommitteefailedto
showitssignificanteffect.