Using a larger sample.

96

C. Limitation and Suggestion

This research has several limitations, including: 1. The research population only use mining companies that have been listed in the Indonesia Stock Exchange year 2009-2011 with total sample is just 48 companies. 2. To measure CSR reporting use annual report of companies. 3. As predictors only use 4 independent variables namely board size board commissioner, company size log of total assets, profitability ROE and leverage DER. 4. Generalizing the results of the study can be distracted because of the circumstances corporate environments are different in every mining company listed in IDX. Therefore, for further research, it is suggested:

1. Using a larger sample.

2. Research object is more extended in the sense of not only mining companies, but other company in Indonesia like trading company or service company because as we know that based on the company limitation in this study, the biggest contribution and disclose to publish the CSR over the companies that produce dangerous materials such as mining companies. They produce the hazardous activity to the society. 3. The instrument to measure CSR disclosure not only uses annual report, but it can use sustainability reporting. 97 4. 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Suharli, Michell. “Akuntansi Untuk Bisnis dan Jasa”, Cetakan Pertama, Graha Ilmu, Yogyakarta, 2006 Suharto, Edi. “Menggagas Standar Audit Program CSR”, 2008. Sutantoputra, Aries Widiarto. “Social Disclosure Rating System for Assessing firms’ CSR Reports”, Corporate Communications: An International Journal Vol. 14 No. 1, pp. 34-48, Emerald Group Publishing Limited, 2009. 102 Attachment 1 : Dimensions and Classification CSR Disclosure Table of Attachment 1.1 Theme of Corporate Social Responsibility Disclosure Indonesia Languange English Language Lingkungan 1. Perusahaan melakukan investasi alat untuk pengelolaan limbah, dalam rangka mengurangi dampak limbah produksi. 2. Perusahaan memberlakukan kebijakan, metode dan strategi pengolahan dan pengelolaan limbah secara ketat. 3. Perusahaan memiliki program riset terkait lingkungan. 4. Perusahaan memberlakukan program rehabilitasi dan keamanan lingkungan. 5. Perusahaan memiliki sistem manajemen tata lingkungan, manajemen lingkungan berbasis ISO 14001 dan sejenisnya. 6. Perusahaan berupaya melakukan pencegahan terjadinya pencemaran lingkungan. 7. Turut aktif dalam menjaga keamanan lingkungan sekitar. 8. Penghargaan dalam menjaga kualitas lingkungan. 9. Bersama masyarakat, perusahaan melakukan kegiatan secara rutin menjaga kebersihan lingkungan. 10. Perlindungan lingkungan dari eksploitasi yang tidak seimbang. 11. Kepatuhan terhadap peraturan perundangan lingkungan. Enviromental 1. Company invests a tool for waste management, in order to reduce the impact of waste production. 2. Company enforces policies, methods and processing strategy and waste management closely. 3. The company has a research program related to environmental. 4. The company imposed a program of rehabilitation and environmental safety. 5. The company has a system of environmental governance management, environmental management based on ISO 14001 and the like. 6. The Company seeks to prevent environmental pollution. 7. Participate actively in maintaining the security of the surrounding environment. 8. Award in maintaining the environmental quality. 9. Together with communities, companies routinely conduct environmental hygiene. 10. Environmental protection from exploitation that is not balanced. 11. Compliance toward the Law of environmental. Masyarakat 1. Bantuan perbaikan jalan, penerangan jalan dan lingkungan sekitar perusahaan. 2. Program penanganan pengangguran bagi masyarakat danatau masyarakat sekitar. 3. Bantuan kesejahteraan dan peningkatan ekonomi masyarakat danatau masyarakat sekitar. 4. Bantuan kesehatan untuk masyarakat danatau masyarakat sekitar. 5. Bantuan pendidikan, beasiswa, sarana dan prasarana pendidikan bagi masyarakat danatau masyarakat sekitar. 6. Bantuan pelatihan ketrampilan bagi masyarakat danatau masyarakat sekitar pelatihan dan training-training. Community 1. Aid repair roads, street lighting and environment around the company. 2. Program of handling unemployment to the society andor surrounding community. 3. Aid welfare and economic improvement of society andor surrounding communities. 4. Assistance for community health. 5. Assistance of educational, scholarships, educational facilities and infrastructure for society andor local communities. 6. Skills training for society andor local communities trainings. 7. Help of clean water supply for local communities. 8. Aid of youth coaching and sport. 103 7. Bantuan pengadaan air bersih bagi masyarakat sekitar. 8. Bantuan pembinaan kepemudaan dan olahraga. 9. Bantuan pengembangan dan pelestarian seni dan budaya. 10. Bantuan untuk meringankan korban bencana alam dan pasca bencana alam. 11. Bantuan sarana dan prasarana ibadah dan public. 12. Upaya menjaga kemitraan, kerjasama dan keharmonisan dengan masyarakat sekitar. 13. Bantuan kegiatan keagamaan dan hari besar bagi masyarakat sekitar. 14. Membantu dan memfasilitasi dalam membangun toleransi dan rasa kebangsaan antarumat beragama.

15. Bantuan untuk yatim piatu dan panti jompo. 16. Melakukan kerjasama secara nasional maupun