Puspitasari, Elen and Sri Mindarti, Ceacilia and Suwarti, Titiek
PENGARUH KEPEMILIKAN MANAJEMEN, LEVERAGE, PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN SOSIAL (SOSIAL DISCLOSURE) DALAM LAPORAN KEUANGAN TAHUNAN PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA.
LAPORAN PENELITIAN.
Abstract
Company's attention has been focused to the interests of stockholders, while the other par1y's interests are o/Qen ignored. There are several instances in Indonesia that can be widely known about the protest submitted by the public over tlze environmental pollution resulting from waste or pollution produced by
the company to the environment. Financial statements-annual reports one of the accounting products have been intended as a management accountability to shareholders, but now need to extend this paradigm to be accountable to all stakeholders. This study is an empirical study conducted in anufacturing companies listed in IDX are intended to identm/ and examine the effect of management
ownership, leverage, size, and profitability on social disclosure (Sustainable Reporting) in their annual reports during the period 2007-2010. The results of this study indicate that management ownership and leverage has no effect on the disclosure of social reporting in annual reports, whereas firm size and
profitability have an influence on social disclosure in annual reports. This research is expected to provide benefits to several parties, name the company can raise awareness of the importance of corporate social disclosure practices, and usejil for investors to assist in investment decision-making process, and provide benefits for practitioners to improve company performance through the implementation of social disclosure and provide discourse for the government to require more social disclosure reports for the entire company.
Keywords: Social Disclosure Reports, Management Ownership, Leverage, Size, Profitability.
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