FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PADA PERUSAHAAN PUBLIK DI INDONESIA

Abstract

This research is aimed to analyze whether disclosure of  corporate social responsibility is influenced by a number of subsidiaries and the institutional ownership, managerial ownership and public ownership. This research is based on the phenomenon of the extensive differences of corporate social responsibility disclosure in Indonesia. Public companies which are listed in Indonesia Stock Exchange is used as an object of research. The result shows that firm size and media exposure has positive effect on corporate social responsibility disclosure. Meanwhile, profitability and public ownership show no effect on the corporate social responsibility disclosure.

Key Words:Value Relevance, Accounting Information, Number of Subsidiaries,    Institutional Ownership, Managerial Ownership, Public Ownership