PENGARUH STRUKTUR KEPEMILIKAN TERHADAP PENGUNGKAPAN TANGGUNGJAWAB SOSIAL / SOCIAL DISCLOSURE

Abstract

The issue which becomes a concern of community today is the role of a company to its environment, both external environment and internal environment of the company. In addition to profit-oriented activities, companies need to conduct other activities, such as activities to provide a safe working environment for its employees, ensure that no pollution to its surrounding area is produced from the production process, transparent duty stationing of employess, to produce safe products for consumers, and maintaining the external environment to achieve corporate social responsibility. Disclosure of social responsibility is one of the selected media to show concern of the company to the surrounding community. CSR (Corporate Social Responsibility) disclosure is useful as added value for a company as well as reducing the social costs arising from company activities. In addition to above mentioned benefits of CSR, the company can gain legitimacy by demonstrating social responsibility through CSR disclosure in the media and in the company's annual report. Results of several studies concluded that the percentage of management ownership and type of industry has significant influence in company policy in expressing social information; company size and structure of ownership significantly influence the broad of voluntary disclosure in corporate annual reports.
Keywords: management ownership, social disclosure