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DETERMINAN CORPORATE SOCIAL RESPONSIBILITY DSCLOSURE
ABSTRAK Penelitian ini bertujuan untuk menguji pengaruh kepemilikan asing dan umur perusahaan terhadap Corporate Social Responsibility Disclosure. Penelitian ini menggunakan Corporate Social Responsibility Index (CSRI), berdasarkan indikator Pedoman GRI-G4 oil and gas sector. Sampel penelitian ini adalah 8 perusahaan minyak dan gas bumi yang terdaftar di Bursa Efek Indonesia (BEI) pada 2008-2013 dan dalam pemilihan sampel menggunakan teknik purposive sampling. Teknik analisis yang digunakan adalah analisis statistik deskriptif, uji asumsi klasik dan analisis regresi sederhana dengan SPSS. Hasil tes menunjukkan bahwa kepemilikan asing dan umur perusahaan memiliki pengaruh yang signifikan terhadap Corporate Social Responsibility Disclosure. Ini mengindikasikan bahwa kedua variabel kepemilikan asing dan umur perusahaan memiliki perhatian pada Corporate Social Responsibility Disclosure. Kata Kunci : Corporate Social Responsibility Disclosure, Kepemilikan Asing, Umur Perusahaan ABSTRACT This study aimed to examine the effect of foreign ownership and company age on Corporate Social Responsibility (CSR) Disclosure. This study used Corporate Social Responsibility Index (CSRI) as a measure of CSR Disclosure, based on indicator from GRI-G4 Oil and Gas Sector Guidelines. The samples of this study are 8 Oil and Gas Firms listed in Indonesian Stock Exchange (IDX) at 2008-2013 and took samples using purposive sampling technique. Technique Analysis used in this study are descriptive statistic analysis, classic assumption test and simple regression anylisis with SPSS. Test Results show that both foreign ownership and company age have significant effect on CSR Disclosure. This indicate that both independent variable foreign ownership and company age have concern with CSR Disclosure to make investment decision. Keywords: corporate social responsibility disclosure, foreign ownership, company age.
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HF5601 Accounting