Pengungkapan Informasi Sosial dan Faktor-Faktor yang Mempengaruhi Pengungkapan Informasi Sosial dalam Laporan Keuangan Tahunan




Simposium Nasiona Akuntansi 9 Padang

Pengungkapan Informasi Sosial dan Faktor-Faktor yang Mempengaruhi Pengungkapan Informasi Sosial dalam Laporan Keuangan Tahunan
(Studi Empiris pada Perusahaan-Perusahaan yang terdaftar Bursa Efek Jakarta)

Fr. Reni. Retno Anggraini
Univ. Sanata Dharma Yogya

Abstract

The objectives of this research observed the extent of disclosure about corporate social responsibility accounting and examined the determinants that are considered by corporate to disclose social responsibility accounting.
The data used in this research were pooling data for 1188 year-firms. I used all sectors that are published in Jakarta Stock Exchange 2000-2004. I observed three categories of corporate sustainability reporting from Darwin (2004). These categories are economic performance, environment performance, and social performance. Then I examined the factors that are considered by corporate to disclose social responsibility accounting. I identified five factors that may be considered. They are management ownership, leverage, size, industry type, and profitability.

The results of this study indicated that almost all companies disclosed the economic performance because PSAK 57 has been regulated. Management ownership and industry type were considered by corporate to disclose social responsibility accounting.

Kata Kunci: Social Resposibility Accounting, Management Ownership, Industry Type

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