PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN SOSIAL (SOCIAL DISCLOSURE) PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI
Sandra, Tengku Siti
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The purpose of this research is to know the influence of corporate characteristics, consist of company size, profitability, size of board of commissioner, management ownership and leverage either partially or simultaneously toward corporate social responsibility disclosure in manufacture firms on BEI. The specific objectives of this research is to provide a snapshot of social disclosure practices by companies listed on BEI. Another aim is to see how big this research contribution to the researchers. This research is classified as causal research and data used are in form of annual reports from 15 companies used as sample listed in BEI during 2006 to 2008. The sample selection using purposive sampling method. This research utilizes external data; those are taken from Indonesia Capital Market Directory (ICMD) 2008 and from the website www.idx.co.id. Data which have already collected are processed with classic assumption test before hypothesis test. The statistic method that’s used in multiple regressions analyzes. The result of this research show that company size, profitability, size of board of commissioner, management ownership, leverage simultanly having for significant effect to corporate social responsibility disclosure. Result test partial shows that size of board of commissioner variable has significant effect to corporate social responsibility disclosure. Adjusted R Square that shows value 0,693 indicates that 69,3% turning in corporate social responsibility disclosure can be determined by the independent variable in this research, meanwhile, the reminder 30,7% determined by other factors which not include in this research.