PENGUNGKAPAN PERTANGGUNGJAWABAN SOSIAL PADA LAPORAN TAHUNAN PERUSAHAAN YANG GO PUBLIC DI BURSA EFEK INDONESIA ( STUDI EMPIRIS ATAS PERUSAHAAN HIGH DAN LOW -PROFILE )

Abstract

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