Pengaruh Struktur Kepemilikan Terhadap Pengungkapan Tanggungjawab Sosial / Social Disclosure

The issue which becomes a concern of community today is the role of a company to its
environment, both external environment and internal environment of the company. In addition to
profit-oriented activities, companies need to conduct other activities, such as activities to provide
a safe working environment for its employees, ensure that no pollution to its surrounding area is
produced from the production process, transparent duty stationing of employess, to produce safe
products for consumers, and maintaining the external environment to achieve corporate social
responsibility. Disclosure of social responsibility is one of the selected media to show concern of
the company to the surrounding community. CSR (Corporate Social Responsibility) disclosure is
useful as added value for a company as well as reducing the social costs arising from company
activities. In addition to above mentioned benefits of CSR, the company can gain legitimacy by
demonstrating social responsibility through CSR disclosure in the media and in the company's
annual report. Results of several studies concluded that the percentage of management
ownership and type of industry has significant influence in company policy in expressing social
information; company size and structure of ownership significantly influence the broad of
voluntary disclosure in corporate annual reports.
Keywords: management ownership, social disclosure