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