The Effect Characteristics Of Company Toward Corporate Social Responsibility Disclosures In Mining Company Listed At Indonesia Stock Exchange

Abstract

The Company has a social responsibility to the stakeholders n shareholders. But sometimes companies miss the grounds that they do not contribute to corporate sustainability. While communities need information about the extent to which firms carry out their social activities so that the right of people to live safely and peacefully, employee welfare and safety of food consumed can be fulfilled. The data used are annual reports and ICMD mining companies from the sample of 14 companies over three years ie 2006-2008 with a total of 42 samples. The purpose of this study is to determine how the image of disclosures of social responsibility and how the influence of corporate characteristics on social responsibility disclosure mining company registered in the period 2006-2008 BEI. Can be concluded that the description of disclosures of social responsibility is still low, amounting to 0.588 or 58.8%. Simultaneously or together with variable size of board commisioners, firm size, leverage and profitability significantly affect the disclosure of the mining company's social responsibility, whereas partially only one independent variable that significantly affect the disclosure of the mining company's social responsibility is the measure of 0012, while commissioners firm size, leverage and profitability do not have a significant influence because it has a sig 0.119 respectively; 0.452; 0436.