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JIRA PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN CSR (STUDI EMPIRIS PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BEI)
The purpose of this research is to find out some factors which influence the disclosure of corporate social
responsibility in mining companies’ annual report. CSR is a transparent business practice which is based on
ethic values that is performed by giving attention to the employees, community, and environment, and it is
designed to be able to fulfill the stockholders’ desire as well as the community in general.
The data collection technique uses content analysis to the social disclosure in the company’s annual
report. Content analysis is carried out by using check list method to the social disclosure items in the companies’
annual report. This research is carried out to the mining companies in Indonesia which are listed in Indonesia
Stock Exchange in the year of 2009 – 2012 periods.
The result shows that the disclosure and practice of CSR as accounting scope field is positive influenced
by company size and company profitability. Other factors which are studied in this research such as leverage and
the size of Board of Directors do not influence the disclosure of CSR which has been done by the company.
Keywords: Corporate Social Responsibility, Company Size, Profitability, Leverage, the size of Board of
Directors
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