Mirfazli, Edwin (2018) Corporate social responsibility (CSR) information disclosure by annual reports of public companies listed at Indonesia Stock Exchange (IDX). International Journal of Islamic and Middle Eastern Finance and Management, 1 (4). 275 -284. ISSN 1753-8394

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Abstract

Purpose – The purpose of this paper is to provide empirical proof concerning the social focus of responsibility information disclosure – dominant in annual reports of basic and chemical industries groups – and how the company’s group type affects the amount and focus of social disclosure in a company’s annual report. Design/methodology/approach – This paper explains and describes data characteristics employed in the research. Annual reports are analyzed by content analysis method. Findings – The results show that the main foci of social disclosure from companies registered at the Indonesia Stock Exchange are labor theme (51.60 percent), followed by customer theme (19.40 percent), society theme (14.70 percent) and environmental theme (14.30 percent), respectively. Hypothesis test proved that there is no significant difference in the presentation of social disclosure amount in all themes between companies in the basic and chemical industries group or in the variety industries group. Research limitations/implications – The composing of a social disclosure list tends to be subjective and it is possible to omit certain items that are supposed to be disclosed by the company. Practical implications – The paper shows that it is necessary to pay increased attention to the social environment, considering that companies and society are equally important. Originality/value – This paper describes the importance of amount, manner, and the reason behind a company’s social responsibility disclosure.

Item Type: Article
Subjects: H Social Sciences > H Social Sciences (General)
Divisions: Fakultas Ekonomi dan Bisnis (FEB) > Prodi Akuntansi
Depositing User: Edwin Mirfazli
Date Deposited: 21 Jun 2018 02:09
Last Modified: 21 Jun 2018 02:09
URI: http://repository.lppm.unila.ac.id/id/eprint/7047

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