THE EFFECT OF COMPANY CHARACTERISTICS ON CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE.

EDYA, FENI (2009) THE EFFECT OF COMPANY CHARACTERISTICS ON CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE. Other thesis, FAKULTAS EKONOMI.

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Abstract

The aim of this research is to examine some Determinants of Corporate Social Responsibitity (CSR) disclosure in manufacturing companies in Indonesia. The CSR disclosures include details of the ervironment, energy, labor health and safety, labor other, products, community development and general. Review of previous researches show inconsistencies. The inconsistencies contribute substantially to the diversity of result. This research attempts to correct by using three company's characteristics such as company size, profitability and leverage. The sample of this research was extracted by using purposive sampling method The population is all manufacturing companies listed in Indonesian Stock Exchange (IDX), The 19 annual reports year 2007 were analyzed as sample by examining hypothesis through multiple regressions model.

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