STUDI KOMPARASI: CORPORATE SOCIAL DISCLOSURE PADA PERUSAHAAN JASA DI INDONESIA DAN THAILAND

WICAKSONO, DIBYO GANI (2016) STUDI KOMPARASI: CORPORATE SOCIAL DISCLOSURE PADA PERUSAHAAN JASA DI INDONESIA DAN THAILAND. Other thesis, Universitas Sebelas Maret.

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Abstract

The purpose of this research are as follows: 1. Discovering the difference of corporate social disclosure level of the service company in Indonesia and Thailand.; 2. Discovering the effect of certain company’s characteristic to the corporate social disclosure of the service company in Indonesia and Thailand. The company’s characteristic which were used are the company’s size, the size of public accountant office (KAP), company’s age, company’s activity, and profitability. Social disclosure of the company was measured with GRI 4.0. The sample for this research is service company which have been registered in Indonesia Stock Exchange (BEI) and Stock Exchange of Thailand (SET), and service company in Indonesia and Thailand which owned by the state (BUMN). 30 companies were took for sampling in each of the country. Purposive sampling was used for choosing the sample. Independent sample t-test and doubled linier regression test are used for testing in this research. The result is as follows. The independent sample t-test showed that corporate social disclosure of the service company in Indonesia and Thailand is different. The doubled linier regression test showed that company criteria which took effect on corporate social disclosure of the service company in Indonesia is company’s age. On the other hand, the company criteria which took effect on corporate social disclosure of the service company in Thailand are company’s size and company’s activity. Keywords: corporate social disclosure, company’s characteristic, company’s size, the size of public accountant office (KAP), company’s age, company’s activity, profitability, GRI

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