PERBANDINGAN LUAS PENGUNGKAPAN SOSIAL PADA LAPORAN TAHUNAN PERUSAHAAN LOKAL DAN PERUSAHAAN ASING
Saturday, July 19th, 2008PERBANDINGAN LUAS PENGUNGKAPAN SOSIAL PADA LAPORAN TAHUNAN PERUSAHAAN LOKAL DAN PERUSAHAAN ASING
Tahun 2006
KODE 0608013
Social disclosure is an important way for companies to show their responsibilities to the social environment. Social disclosure in corporate annual report has two major roles. First, through corporate social disclosure, organisations establish and maintain their legitimacy. Second, social informations in annual report are used by stakeholders to help them in decision making.
The purpose of this research is to investigate wheter there is a significant difference of the extent of sosial disclosure in annual report between two groups of local and foreign companies in Indonesia. Disclosure index is used to measure the extent of social disclosure. The object of this research is high profile companies that listed on the Jakarta Stock Exchange in 2004. The analytic tools in this reseacrh are Mann-Whitney Test—that is used to ‘community’, ‘product and consumer’, and ‘environment’ disclosure—and Independent-Samples T Test—that is used to ‘employee’ disclosure and total social disclosure.
The result of this research shows a significant difference of the extent of social disclosure between local companies and foreign companies in the theme of ‘community’, ‘employee’, ‘environment’, and total social disclosure. But for ‘product and consumer’ disclosure, the difference between these two groups is not statistically significant.
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