| dc.description.abstract | The manufacturing industry is one of the major industries that have been attentive
in issues on corporate social responsibility (CSR) and sustainable development. This
research was designed to examine the relationship of company descriptives and CSR
disclosure of publicly-listed manufacturing companies in Indonesia. Company
descriptives was measured by company size, board of commissioner, company
profitability, and financial leverage. CSR disclosure was measured using 50 CSR items
from the ISO 26000:2010 Guidance on Social Responsibility. The population is 131
publicly-listed manufacturing companies listed at Indonesia Stock Exchange (IDX).
However, only 34 publicly-listed manufacturing companies who consistently published
annual reports and CSR disclosure for the years of 2008 to 2010 were used as the sample
of this research. The technique for examining the hypotheses was multiple regression
analysis.
The results indicated that company descriptives have simultaneous significant
effects on CSR disclosure. However, individually-tested, only company size has a
significant effect on CSR disclosure. Moreover, there are only a few publicly-listed
manufacturing companies in Indonesia that disclose CSR information through its annual
reports. It is recommended for future studies to include more publicly-listed companies as
the samples and more indicators of company descriptives such as company age, origin,
proportion of ownership, profitable, and leverage ratios. Furthermore, the government
should firmly regulate specific and detailed law to manage and control the practice and
reporting of CSR disclosure in Indonesia. | en_US |
