ANALISIS PENGUNGKAPAN
CORPORATE SOCIAL RESPONSIBILITY(CSR)
BERDASARKAN KARAKTERISTIK PERUSAHAAN
1)
V.A Sartika Dewi,
2)Yeterina Widi Nugrahanti
Fakultas Ekonomika Dan Bisnis
Universitas Kristen Satya Wacana
Jl. Diponegoro 52-60, Salatiga 50711, Indonesia
Email:
1)va.sartikadewi@yahoo.com,
2)eri@staff.uksw.edu
ABSTRACT
This research is to find out the differences Annual Corporate Social Responsibility disclosure level report, due to company characteristic on manufacture company which registered on Bursa Efek Indonesia in 2010. Population in this research are manufactures company which registered on Bursa Efek Indonesia in 2010, In collecting data, the writer used purposive sampling data, from 124 registered companies, only 66 companies fulfil the standard research regulation. List of Corporate Social Responsibility disclosure item are using the GRI standard to measure manufacture Corporate Social Responsibility disclosure index. The analysis technique data conducted with descriptive statistic test, normality test, and Mann-Whitney U test. The data analysis result shows there is a statistically significant difference Corporate Social Responsibility disclosure based from company size which registered on Bursa Efek Indonesia in 2010. Whereas, profitability, leverage, and age are statistically never occurs in Corporate Social Responsibility disclosure company which registered on Bursa Efek Indonesia in 2010.
Keywords : Corporate Social Responsibility disclosure, Size, Profitability, Age.
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1)
Mahasiswa Fakultas Ekonomika Dan Bisnis Jurusan Akuntansi, Universitas
Kristen Satya Wacana Salatiga
2)
