ANALISIS PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) PADA PERUSAHAAN BUMN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013

DALINA,

Jurnal Akuntansi AKUNESA
Vol 3, No 2 (2015): AKUNESA (Januari 2015)

The purpose ofthis researchis to describeCSR disclosurein the annual reportandsustainability reportonstate-owned enterpriseslisted onthe Indonesia Stock Exchange. There are20state-owned enterpriseslisted onthe Indonesia Stock Exchange. ResultsCSRdisclosureofeachsector andcompany is different. The energy sectoris the sectormost aboutCSRin the amount of69.2%, while the leastdisclosuresectorsisconstructionsector,which amounted to28.8%. Keyword: Corporate Social Responsibility, State owned enterprises