ABSTRAK
Penelitian ini bertujuan untuk: 1. Mengetahui perbedaan tingkat corporate social disclosurepada perusahaan jasa di Indonesia dan Thailand.; 2. Mengetahui pengaruh karakteristik perusahaan terhadap corporate social disclosurepada perusahaan jasa di Indonesia dan Thailand. Karakteristik perusahaan yang digunakan yaitu ukuran perusahaan, ukuran kantor akuntan publik (KAP), umur perusahaan, aktivitas perusahaan, dan profitabilitas. Pengungkapan sosial oleh perusahaan diukur menggunakan GRI 4.0.
Sampel dalam penelitian ini adalah perusahaan jasa yang terdaftar di Bursa Efek Indonesia (BEI) dan Stock Exchange of Thailand (SET), dan perusahaan jasa di Indonesia dan Thailand yang berstatus Badan Usaha Milik Negara (BUMN). Sampel dalam penelitian ini adalah sebanyak 30 perusahaan di masing-masing negara. Sampel dipilih dengan menggunakan kriteria tertentu (puposive sampling).
Pengujian dalam penelitian ini menggunakan uji perbedaan independent sample t-test dan uji regresi linier berganda. Hasil uji perbedaan menunjukkan terdapat perbedaan tingkat corporate social disclosurepada perusahaan jasa di Indonesia dan Thailand dan hasil uji regresi linier berganda menunjukkan bahwa umur perusahaan berpengaruh terhadap corporate social disclosurepada perusahaan jasa di Indonesia. Di sisi lain, ukuran perusahaan dan aktivitas perusahaan berpengaruh terhadap corporate social disclosurepada perusahaan jasa di Thailand.
Kata kunci: corporate social disclosure, karakteristik perusahaan, ukuran perusahaan, ukuran kantor akuntan publik (KAP), umur perusahaan, aktivitas perusahaan, profitabilitas, GRI
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