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Maharani Suendaryanti Pratiwi
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Economics, Econometrics & Finance

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Faktor-faktor yang Mempengaruhi Praktik-praktik Pengungkapan Sosial: Studi pada Perusahaan-perusahaan High Profil yang Terdaftar di Bursa Efek Jakarta Pratiwi, Maharani Suendaryanti; Djamhuri, Ali
TEMA Vol 5, No 1 (2004)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18202/tema.v5i1.122

Abstract

The purposes of this study are to find out whether corporate size, profitability, and public share ownership influence social disclosure practices in annual report; and to find out which one of those independent variables give the most effect on social disclosure practice in annual report. Using 102 annual reports 2002 of high-profile corporates listed in Jakarta Stock Exchange, this study found that corporate size, profitability, and public share ownership give a significant effect to social disclosure practices in annual report in a simultaneous way. But in partial way, only corporate size gives a significant effect to social disclosure practice in annual report.Keywords: social disclosure, corporate size, profitability, and public share ownership.
Co-Authors Ali Djamhuri