Evaluasi pengungkapan informasi pertanggungjawaban sosial dalam laporan tahunan perusahaan (studi empiris pada perusahaan-perusahaan yang terdaftar d BEJ)

Sulistya Novilestari, Arief Surya Irawan, S.E., M.Com., Ak.

2008 | Skripsi | S1 Extention - Accounting

The role of business in society has change. From the exhortation that there are no social obligations for business to the understanding that being socially responsible is critical, corporate social responsibility (CSR) has come a long way. A set of studies has explored the multiple aspects of this concept both theoretically and empirically. Corporate social reporting has been one of the features that has received extensive attention from scholars. However, most of these studies are embedded in the economic and organizational contexts of Europe and the United States of America. Hardly a few studies have looked at CSR or social reporting in developing countries like Indonesia.

This study aims to observe the extent of disclosure about corporate social responsibility reporting by management. Using the technique of content analysis this study looks at the corporate social responsibility report section in the annual reports of the companies that listing in Jakarta Stock Exchange to identify the extent and nature of social reporting.

Kata Kunci : laporan tahunan