ANALISIS PERBANDINGAN FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR): KASUS DI INDONESIA DAN MALAYSIA

• Main Authors: , Eka Dasra Viana, , Ertambang Nahartyo, M.Sc., Ph.D.
• Format: Theses and Dissertations NonPeerReviewed
• Published: [Yogyakarta] : Universitas Gadjah Mada 2012
• Subjects: ETD
• Online Access: https://repository.ugm.ac.id/98542/; http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=54608
• Institution: Universitas Gadjah Mada

The review of preceding studies shows that the cultural aspect is one of the factors that influence the disclosure activity and accounting system. The characteristic and numbers of corporate social responsibility (CSR) reports of each company could be vary and depends on period of time as well as the certain region country. The objective of this study is to examine the influences of government ownership, foreign ownership, original ethnicity, company life time, profitability and multiple listing on corporate social responsibility (CSR) disclosure of Indonesian and Malaysian companies. The study results were indicated the presence of variation on corporate social responsibility (CSR) disclosure either in Indonesia and Malaysia. Government ownership and foreign ownership factors on both countries were proved have a significant impact on CSR disclosure reports. However, the profitability factor was found has a significant effect only in Indonesia. In addition, there are no empirical proofs on �original ethnicity and company life time� factors had an effect on CSR disclosure reports either in Indonesia and Malaysia.