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Please use this identifier to cite or link to this item: http://dspace.uniten.edu.my/jspui/handle/123456789/601

Title: The social disclosures analysis by listed companies in Jakarta stock exchange
Authors: Murtanto
Keywords: High profile
Low profile
Social disclosures
Issue Date: 2004
Publisher: Universiti Tenaga Nasional
Abstract: The objective of this study is to give description about social disclosure practices by companies listed in JSX which divided into high profile and low profile. A content analysis method was used to examine the 2002 annual report with regard to the content, location and type of disclosures made by the samples of companies. A sample of 58 companies listed on JSX is taken using the proportionate stratified random sampling method. The Z test used to determine whether there is a significant difference on social disclosures between high profile and low profile companies. The social disclosures list content 55 (fifty five) item which are classified into 6 areas: customer and product, environment and energy, business alliance, stockholders, community involvement, and human resources. The result of this study shows that social disclosures by companies listed in JSX still relatively low, only 47,3% of the item included in the list was disclosed by the companies. The areas in human resources were majority of social responsibility disclosures. Most of the disclosures were located in the management report and notes to financial statement. The disclosures types were mixed in narrative qualitative, quantitative non monetary, and quantitative monetary. The Z test shows that there was a significant differences on social disclosures made by high profile and low profile companies. The disclosures by high profile companies were higher than low profile companies.
URI: http://hdl.handle.net/123456789/601
Appears in Collections:College of Business Management & Administration

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