Pengaruh Karakteristik Perusahaan terhadap Keluasan Pengungkapan Tanggung Jawab Sosial Perusahaan

Abstract

This study aims to obtain empirical evidence about the influence of company characteristics on the disclosure of corporate social responsibility (CSR) in the annual reports of existing companies in Indonesia. The firm characteristics factors that used in this study such as institutional ownership, the type of industry, corporate size, profitability, leverage and quality of auditor. Measurement of corporate social responsibility is based on corporate social reporting category to calculate the Corporate Social Responsibility Index (CSRI) that seen from the company's annual report. The population of this study is all companies listed in Indonesia Stock Exchange (ISX) in 2010 which is included into Kompas 100 lists in 2010. The total sample was 53 companies. Data analysis was performed with the classical assumption and hypothesis testing using double linear regression. The results of this study indicate that the factor of institutional ownership, the type of industry, corporate size, profitability, and leverage significantly influence the disclosure of CSR in Indonesia. Meanwhile, quality of auditor has no significant impact on disclosure of CSR in Indonesia