PENGUNGKAPAN PERTANGGUNGJAWABAN SOSIAL PADA LAPORAN TAHUNAN PERUSAHAAN YANG GO PUBLIC DI BURSA EFEK INDONESIA (STUDI EMPIRIS ATAS PERUSAHAAN HIGH DAN LOW -PROFILE)
Abstract: This research
objective is to provide the empirical evidence of items disclosed in corporate
annual reports with comparing the high and low profile firms listed in Indonesia
Stock Exchange during 2006. Quantitative and qualitative analysis was used in
this research with content analysis method and indexing yes/no approach. The
hypothesis was tested using independent sample t-test to examine the difference
item disclosed between high and low profile firms. Using a sample of 151 firms which
divide into high and low profile, we find a difference in the extent of items disclosed
between those firms. This result show that firms with more social impact (high
profile firms) tend to disclose more social responsibility’s items than those not
in their annual report. This means that public more sensitive with this type of
industry so they demand more responsibility from that firms.
Penulis: Raldi Yap Agnes
Kode Jurnal: jpmanajemendd090125
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