Daftar Isi: ANALISIS TINGKAT KEPATUHAN PERUSAHAAN HIGH PROFILE PADA ISO 26000 DALAM PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (Studi Empiris Pada Perusahaan Yang Listing di BEI)

Daftar Isi:

This study aimed to analyze the social responsibility disclosure in the company's high profile. To analyze the level of compliance with these companies in expressing their social responsibilities in accordance with ISO 26000. So the CSR report which will be consolidated shall be in accordance with existing standards. This research is explorative research. Data used in this study is annual report of companies that have a high profile categories listed in BEI and classified in the 50 Biggest Market Capitalization. The data used is annual report in 2009. Data analysis techniques used were: disclosure calculate independent variables namely ISO 26000 and the dependent variable is corporate social responsibility disclosure reports. Analysis technique used is by using checklist data. This study obtained results that the highest level of disclosure amounts to 76.47% which is comparable with 26 disclosures. Disclosure of the lowest amounts to 35.29% or equivalent to 12 disclosures, with the average level of disclosure is at 60.29% or by 21 disclosures. With this it is proved that the company's high profile has made the implementation of ISO 26000. And from these results can be interpreted that the sample companies are in compliance with ISO 26000 items, with high levels of adherence.