Pengaruh Karakteristik Perusahaan Terhadap Pengungkapan Sosial (Social Disclosures) Perusahaan Go Public di Indonesia  

Oleh:

Rizal, Muhammad

Jenis: Article from Journal - ilmiah nasional - tidak terakreditasi DIKTI - atma jaya
Dalam koleksi: BALANCE: Jurnal Akuntansi, Auditing dan Keuangan vol. 1 no. 2 (Sep. 2004), page 54-70.
Topik: perusahaan; social disclosure; size of company; profile; and industry type
Fulltext: hal 54-70.pdf (213.5KB)

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ135.1 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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Isi artikel

The objective of this research is to xamine the influence of company's characteristics which are proxy in the size of company, public ownership ratio, high / low profile of the company, the company base, industry type - based social disclosure quantity. Social disclosure is interesting to research because it is not mandatory to regulator of stock exchange. Populations of this research are all companies listed in Jakarta Stock Exchange and Surabaya Stock Exchange namely 322 companies consisting 9 different industry sectors. Financial statements examined in this research were stated in the year of 2000 and gathered by December 31, 2000. The valid samples to research involved 240 companies. The result of this research identifies 48.4 % of sample which have committed social disclosure. This research found that quantity of social disclosure is influenced by the company's characteristics : size of the company, public ownership ratio, high / low profile of the company, the company base, and the industry type.

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