The social disclosures analysis by listed companies in Jakarta stock exchange

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dc.contributor.author Murtanto
dc.date.accessioned 2009-05-20T02:44:09Z
dc.date.available 2009-05-20T02:44:09Z
dc.date.issued 2004
dc.identifier.uri http://hdl.handle.net/123456789/601
dc.description.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. en
dc.language.iso en en
dc.publisher Universiti Tenaga Nasional en
dc.subject High profile en
dc.subject Low profile en
dc.subject Social disclosures en
dc.title The social disclosures analysis by listed companies in Jakarta stock exchange en
dc.type Working Paper en

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