PENGUNGKAPAN PERTANGGUNGJAWABAN SOSIAL PADA LAPORAN TAHUNAN PERUSAHAAN YANG GO PUBLIC DI BURSA EFEK INDONESIA ( STUDI EMPIRIS ATAS PERUSAHAAN HIGH DAN LOW -PROFILE )
This research objective is to provide the empirical evidence of items disclosed in corporate annual reports with comparing the high and low profile firms listed in Indonesia Stock Exchange during 2006. Quantitative and qualitative analysis was used in this research with content analysis method and...
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| Format: | Article |
| Language: | English |
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Fakultas Ekonomi dan Bisnis, Universitas Airlangga
2009-04-01
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| Series: | Jurnal Ekonomi dan Bisnis Airlangga |
| Online Access: | https://e-journal.unair.ac.id/JEBA/article/view/4258 |
| _version_ | 1797272089043927040 |
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| author | Raldi Yap Agnes Utari Widyaningdyah |
| author_facet | Raldi Yap Agnes Utari Widyaningdyah |
| author_sort | Raldi Yap |
| collection | DOAJ |
| description |
This research objective is to provide the empirical evidence of items disclosed in
corporate annual reports with comparing the high and low profile firms listed in
Indonesia Stock Exchange during 2006. Quantitative and qualitative analysis was
used in this research with content analysis method and indexing yes/no approach.
The hypothesis was tested using independent sample t-test to examine the difference
item disclosed between high and low profile firms. Using a sample of 151 firms
which divide into high and low profile, we find a difference in the extent of items
disclosed between those firms. This result show that firms with more social impact
(high profile firms) tend to disclose more social responsibility’s items than those
not in their annual report. This means that public more sensitive with this type of
industry so they demand more responsibility from that firms.
Keywords: social responsibility, high profile, low profile, annual report
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| first_indexed | 2024-03-07T14:20:37Z |
| format | Article |
| id | doaj.art-9a31bc6697f74c29910a6648177148cf |
| institution | Directory Open Access Journal |
| issn | 2338-2686 2597-4564 |
| language | English |
| last_indexed | 2024-03-07T14:20:37Z |
| publishDate | 2009-04-01 |
| publisher | Fakultas Ekonomi dan Bisnis, Universitas Airlangga |
| record_format | Article |
| series | Jurnal Ekonomi dan Bisnis Airlangga |
| spelling | doaj.art-9a31bc6697f74c29910a6648177148cf2024-03-06T09:26:28ZengFakultas Ekonomi dan Bisnis, Universitas AirlanggaJurnal Ekonomi dan Bisnis Airlangga2338-26862597-45642009-04-0119110.20473/jeba.V19I12009.%pPENGUNGKAPAN PERTANGGUNGJAWABAN SOSIAL PADA LAPORAN TAHUNAN PERUSAHAAN YANG GO PUBLIC DI BURSA EFEK INDONESIA ( STUDI EMPIRIS ATAS PERUSAHAAN HIGH DAN LOW -PROFILE )Raldi YapAgnes Utari Widyaningdyah This research objective is to provide the empirical evidence of items disclosed in corporate annual reports with comparing the high and low profile firms listed in Indonesia Stock Exchange during 2006. Quantitative and qualitative analysis was used in this research with content analysis method and indexing yes/no approach. The hypothesis was tested using independent sample t-test to examine the difference item disclosed between high and low profile firms. Using a sample of 151 firms which divide into high and low profile, we find a difference in the extent of items disclosed between those firms. This result show that firms with more social impact (high profile firms) tend to disclose more social responsibility’s items than those not in their annual report. This means that public more sensitive with this type of industry so they demand more responsibility from that firms. Keywords: social responsibility, high profile, low profile, annual report https://e-journal.unair.ac.id/JEBA/article/view/4258 |
| spellingShingle | Raldi Yap Agnes Utari Widyaningdyah PENGUNGKAPAN PERTANGGUNGJAWABAN SOSIAL PADA LAPORAN TAHUNAN PERUSAHAAN YANG GO PUBLIC DI BURSA EFEK INDONESIA ( STUDI EMPIRIS ATAS PERUSAHAAN HIGH DAN LOW -PROFILE ) Jurnal Ekonomi dan Bisnis Airlangga |
| title | PENGUNGKAPAN PERTANGGUNGJAWABAN SOSIAL PADA LAPORAN TAHUNAN PERUSAHAAN YANG GO PUBLIC DI BURSA EFEK INDONESIA ( STUDI EMPIRIS ATAS PERUSAHAAN HIGH DAN LOW -PROFILE ) |
| title_full | PENGUNGKAPAN PERTANGGUNGJAWABAN SOSIAL PADA LAPORAN TAHUNAN PERUSAHAAN YANG GO PUBLIC DI BURSA EFEK INDONESIA ( STUDI EMPIRIS ATAS PERUSAHAAN HIGH DAN LOW -PROFILE ) |
| title_fullStr | PENGUNGKAPAN PERTANGGUNGJAWABAN SOSIAL PADA LAPORAN TAHUNAN PERUSAHAAN YANG GO PUBLIC DI BURSA EFEK INDONESIA ( STUDI EMPIRIS ATAS PERUSAHAAN HIGH DAN LOW -PROFILE ) |
| title_full_unstemmed | PENGUNGKAPAN PERTANGGUNGJAWABAN SOSIAL PADA LAPORAN TAHUNAN PERUSAHAAN YANG GO PUBLIC DI BURSA EFEK INDONESIA ( STUDI EMPIRIS ATAS PERUSAHAAN HIGH DAN LOW -PROFILE ) |
| title_short | PENGUNGKAPAN PERTANGGUNGJAWABAN SOSIAL PADA LAPORAN TAHUNAN PERUSAHAAN YANG GO PUBLIC DI BURSA EFEK INDONESIA ( STUDI EMPIRIS ATAS PERUSAHAAN HIGH DAN LOW -PROFILE ) |
| title_sort | pengungkapan pertanggungjawaban sosial pada laporan tahunan perusahaan yang go public di bursa efek indonesia studi empiris atas perusahaan high dan low profile |
| url | https://e-journal.unair.ac.id/JEBA/article/view/4258 |
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