The effects of commissioner board size, corporate leverage, corporate size, and profitability on information disclosure Of corporate social responsibility: Evidences from mining firms in Indonesia

• Main Author: Mohd Hatta, Z.
• Format: Conference or Workshop Item
• Language: English
• Published: 2012
• Subjects: By region or country
• Online Access: http://eprints.um.edu.my/14111/1/1.pdf; http://eprints.um.edu.my/14111/

The objective study is how commissioner board size, corporate leverage, corporate size, and profitability influence information disclosure of social responsibility in annual report at mining firms. Disclosure of social responsibility must be implemented as synergy in financial, social and environmental aspects in continuous development. Not only is profit oriented but also have obligation in maintaining social environment and giving positive contribution for society welfare. Data is collected from annual report at 17 mining firms during two years namely 2008 until 2009 with 34 respondents. The result of research is that simultanly are commissioner board, size, leverage, corporate size and profitability have influenced information disclosure of social responsibility significantly, but partially is only leverage variable have influenced information disclosure of social responsibility.