THE EFFECT OF SIZE AND OWNERSHIPS STRUCTURE ON CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE IN PUBLISHED ANNUAL REPORT (A Survey on Industries Company Listed in Indonesian Stock Exchange)

Wirmie Eka Putra

Abstract


The purpose of this research was to know and analyze the
effect of size and ownerships structure on corporate social
responsibility disclosure in published annual report in industries listed
in Indonesian Stock Exchange. The selection of sample was done by
using method systematic random sampling. This research took 72
companies as research samples. The checklist was used as the
research instrument supported by documentation of the data which was
taken from Indonesian Capital Market Directory published in 2008 and
Annual Reports year end 31 December 2007. The result of this research
shows that company size, degree of domestic ownerships and degree of
foreign ownerships influence corporate social responsibility disclosure
as simultaneously although partially.


Keywords


size, degree of domestic ownerships, degree of foreign ownerships, corporate social responsibility disclosure.

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DOI: https://doi.org/10.21107/infestasi.v5i2.1157

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