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Pelaksanaan corporate social responsibility pada perusahaan-perusahaan high-profile dan low-profile yang listed di BEI tahun 2004
According to the GlobeScan?s survey in 23 countries, nowadays many consumer are give more attention to the corporate social responsibility . The corporate social responsibility or CSR disclosure usually become one of the part of annual report, whether it attach to annual report or the company present it separately, adjust to the company need. The CSR activities are divide into four theme, and according to Utomo (2000), the high-profile or low-profile companies are diclosed the work-labour theme more than the three other theme. These same result is supported the study by Andew et al. (1999) in Singapore and Malaysia. This study are explain more detail about disclosure of CSR by reviwing the CSR index in total, by the type of industry, by the disclosure theme and by the activity; to find out whether there are difference between disclosure done by high-profile company and by low-profile company. Samples are taken from 2004 annual report issued by companies that listed in Indonesia Stock Exchange ? totals 34 companies, 19 high-profile companies and the rest, 15 low-profile companies. The activities presented in annual report are move to the list that already make by Utomo (2000). The list is then calculate by certain formula. The result shows that high-profile and low-profile companies are dislcose the four CSR theme unequallly. The biggest disclore are in the work-labour theme, follow by social theme, product and consumer and the last one environmental theme. Regression result indicates that CSR index have a postitif relationship with financial performance. The difference in CSR disclosure between high-profile and low-profile companies are insignificant. This study also found that companies in high-profile industry are tend to disclose CSR more than companies in low-profile industry.Ada tabel
Ketersediaan
| Call Number | Location | Available |
|---|---|---|
| 5870 | PSB lt.2 - Karya Akhir | 1 |
| Penerbit | Depok Departemen Akuntansi Fakultas Ekonomi Universitas Indonesia., 2007 |
|---|---|
| Edisi | - |
| Subjek | Financial performance Corporate social responsibility Regression analysis Annual reports |
| ISBN/ISSN | - |
| Klasifikasi | - |
| Deskripsi Fisik | xiii, 61 p., 32 p. : diagr., il. ; 29 cm & lamp. |
| Info Detail Spesifik | - |
| Other Version/Related | Tidak tersedia versi lain |
| Lampiran Berkas | Tidak Ada Data |