Pengaruh Struktur Kepemilikan Terhadap Luas Pengungkapan Tanggung Jawab Sosial (Csr Disclosure) Pada Laporan Tahunan Perusahaan

Pengaruh Struktur Kepemilikan Terhadap Luas Pengungkapan Tanggung Jawab Sosial (Csr Disclosure) Pada Laporan Tahunan Perusahaan: Studi Empiris Pada Perusahaan Publik Yang Tercatat Di Bursa Efek Indonesia Tahun 2006


The purpose of this study is to investigate the foreign ownership and institutional ownership are considered by corporate to disclose social responsibility at annual report 2006. Our samples consist of 107 listed company at Indonesian Stock Exchange at years 2006.

Our results show that foreign ownership is no significant effect to CSR disclosure, and institutional ownership do not have significant effect to CSR disclosure. This indicate both of ownership structure in this study haven’t concern with CSR disclosure to make investment decision.

Keywords: CSR Disclosure, Foreign Ownership, Institutional Ownership

1. Pendahuluan
CSR as an idea makes the company no longer faced with the responsibility that rests on a single bottom line, namely the value of the company (corporate value) which is reflected in its financial condition (financial) only. But the company’s responsibility should be based on the triple bottom lines are also concerned with social and environmental problems (Daniri, 2008). Because the financial condition alone is not enough to guarantee the value of the company grow in a sustainable (sustainable).

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Disclosure of environmental performance, social, and economic development in the annual report or separate reports are to reflect the level of accountability, responsibility, and corporate transparency to investors and other stakeholders. Disclosure is intended to establish a good relationship and effective communication between companies and public and other stakeholders about how the company has been integrating Corporate Social Responsibility (CSR): – environmental and social – in every aspect of its operations (Darwin, 2007).

In addition, the company can gain legitimacy by demonstrating social responsibility through CSR disclosure in the media including in the company’s annual report (Oliver, 1991; Haniffa and Coke, 2005; Ani, 2007). The same thing dikemukan by Kiroyan (2006), in Sayed and Wondabio (2007) states that by implementing CSR, companies are expected to gain social legitimacy and maximize long-term financial strength. This indicates that companies that use CSR expects to respond positively by traders.


Jurnal Simposium Nasional Akuntasi XI (SNA 11)

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