Analisis perbandingan pengungkapan corporate social responsibility pada perusahaan jasa konstruksi yang terdaftar di bei tahun 2009-2013 (studi komparatif perusahaan jasa konstruksi bumn dan non bumn)

Listiawan, Petrus Kanisius (2015) Analisis perbandingan pengungkapan corporate social responsibility pada perusahaan jasa konstruksi yang terdaftar di bei tahun 2009-2013 (studi komparatif perusahaan jasa konstruksi bumn dan non bumn). Undergraduate thesis, Universitas Katolik Musi Charitas.

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Abstract

This study aims to determine differences in the disclosure of social responsibility (CSR) between BUMN and non-BUMN Companies in the construction sector listed in Bursa Efek Indonesia (BEI). In this case the disclosure of CSR is measured using a checklist method which is comparable that as many as 78 items of CSR disclosure adopted from research of Sembiring (2005). The population in this study is the construction service sector companies listed on the BEI in 2009-2013. The sampling technique used in this research is purposive sampling method. The research sample is obtained by 11 companies consisting of four BUMN enterprises and seven companies of non-BUMN. Hypothesis testing using different test t-test (independent sample t-test) to determine an average difference of the two groups of samples studied. The test results showed that the area of CSR disclosure in BUMN and non-BUMN companies of construction sector differ significantly.

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