Evaluasi Pengungkapan Informasi Pertanggungjawaban Sosial Pada Laporan Tahunan Perusahaan Dalam Kelompok Aneka Industri Yang Go Publik di BEJ

Jurnal Akuntansi dan Keuangan, Vol. 12 No. 1, Januari 2007

AUTHOR:
Edwin Mirfazli
Nurdiono

ABSTRACT:

The paper draw disclosure corporate social responsibility from annual report company which go public at Jakarta Stock Exchange (JSX). Corporate Social Responsibility (CSR) was identify, evaluate and measure effect of company and communicate to the stock holder and saw how much the disclosure about social responsibility accounting in annual report. Its use coding process to annual report with use content analysis which specially for indexing yes or no approach. There are 16 members of JSX for Multiple Industry Group include High-Profile and Low Profile.

The research results show the significant different between High-Profile and Low-profile for disclosure about corporate social responsibility in annual report. P-Value 0.035 < 0.05, so Ha avialable for explain for the difference which is significant ability about Multiple Industry Group High-Profile and Low-Profile.

Keywords : corporate social responsibility, high-profile, low-profile , disclosure and annual report

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