UKURAN PERUSAHAAN TERHADAP CORPORATE SOCIAL RESPONSIBILITY DENGAN DEWAN KOMISARIS SEBAGAI MEDIASI

Indonesia

Abstract

Information is a fundamental need for investors and potential investors for decision making.
The existence of complete information, accurate and timely allowing investors to be rational
decision-making so that the results obtained as expected. Demands on companies to provide
transparent information, the organization accountable and good corporate governance is
increasingly forcing companies to provide information about social activities related to the
organization's interaction with the physical environment and social environment, which is made
in company annual reports or social reports separately. This study aims to examine some
factors that affect the disclosure of corporate social responsibility. This study tried to develop a
board of commissioners as the intervening variable of firm size on the disclosure of corporate
social responsibility. The sample in this study was determined by sampling pourposive. The
population was 219 company listed on the Indonesia stock exchange. Data were analyzed using
Path Analysis with SPSS.
The results indicate that company size does not influence directly on the disclosure of corporate
social responsibility, and comisaris council can not serve as an intervening variable in the
influence of company size on disclosure of corporate social responsibility.