Variable: Board Size, Company Size, Profitability and Leverage on Corporate Social Responsibility Reporting in the Annual Report (Empirical Evidence of Mining Companies Listed in Indonesia Stock Exchange Period 2009-2011)

Continued on the next page 46 No Researcher Year Title Similarity Difference Result Summary 5 Nor hawani, Mustaffa M. Zain and Norashfah Hanim Al-Haj 2011 CSR Disclosures and Its Determinants: Evidence from Malaysian Government Link Companies. 1. Variable: Company size log of total asset. 2. Time horizon is time series. 3. Method: Multiple Regression Analysis.

1. Variable:

Company age, profitability net profit after tax over sales, leverage total liabilitiestotal assets. 2. Categories of CSR reporting using 4 categories Belkaoui Karpik, 1999 namely: social disclosure scale by ernst and ernst 1973, percentage of prose in annual report, quality of disclosure in annual report and quantity of disclosure in annual report. 3. Object is GLCs listed on the Malaysian Stock Exchange. The study found only company size has positive significant relationship with CSR reporting. Thus, other variables, on the other hand, show an insignificant relationship. Therefore, this rejects the assumption that age, profitability and leverage can influence the level of CSR reporting. Meanwhile, F test shows that independent variables have the significant influence toward level of CSR reporting. Continued on the next page 47 No Researcher Year Title Similarity Difference Result Summary 6 Prem Lal Joshi and Simon S.Gao 2009 Multinational Corporations’ Corporate Social and Environmental Disclosures CSED on Web Sites. 1. Variable: Company size log of total asset. 2. Method: Multiple Regression Analysis. 1. Variable: Company size log of total asset log of total equity, profitability ROA, debt ratio Risk, auditor big4 and non- big4, country effect origin USA or non- USA, industry type manufacture versus services. 2. Categories of CSR reporting using 2 categories namely social and enviromental. 3. Object is multinational MNC on websites year 2005. 4. Time horizon is cross sectional. This research explains that 68.83 percent of the companies were audited by Big4 audit firms and the rest by non-Big4 where auditor size has relationship with CSED. Log of assets and profitability are significant variables that influence CSED on websites. Continued on the next page 48 No Researcher Year Title Similarity Difference Result Summary 7 Sylvia Veronica Siregar and Yanivi Bachtiar 2010 Corporate Social Reporting: Empirical Evidence from Indonesia Stock Exchange. 1. Variable: Board size board of commissioner, company size log of total asset, profitability ROE, leverage DER. 2. Categories of CSR reporting using 6 categories Nor Hadi, 2011 that are: environmental, community, energy, employee, product, other. 3. Method: Multiple Regression Analysis. 1. Variable: Board size board of commissioner and board of director, foreign ownership. 2. To measure CSR using CSR reporting index CSDI and CSR disclosure length CSDL. 3. Object is public firms year 2003. 4. Time horizon is cross sectional. Evidence was found that board size positively affects CSR reporting and also relationship between board size and CSR reporting in concave board commissioners ’ size has positive and concave relationship with CSDI, whereas , board of directors’ size has a positive and concave relationship with CSDL. Foreign ownership, Profitability and leverage have no significant affect on CSR reporting. Only firm size has a positive effect on CSR reporting. Then, as simultaneous, all independent variables can influence the level of CSR reporting. Continued on the next page 49 No Researcher Year Title Similarity Difference Result Summary 8 Tamoi Janggu, Corina Joseph, and Nero Madi 2007 The Current State of Corporate Social Responsibility Among Industrial Companies in Malaysia. 1. Time horizon is time series. 1. Variable: Company size firm’s turnover, profitability ROA, leverage total liabilitiestotal assets, audit Firm, ownership, directorship new. 2. Categories of CSR reporting using 4 themes human resources, community involvement, product and environment. 3. Object is industrial companies listed on the Malaysian Stock Exchange MSE year 1998-2003. CSR reporting is positively related to firm size and profitability. While, there is negative relationship between CSR reporting and leverage. Size of audit firm indicated that it does not have influence on CSR level. Then, as simultaneous, all independent variables can influence the level of CSR reporting. 50

C. Logical Framework

Figure 2.1 Conceptual Framework of Study Situational Phenomenon: There are some real cases in the field at national scale about the negative impact of company activities that significantly affect the problem of social environment and physical environment, which can cause long-term social cost and borne by society. Theoritical Phenomenon: The government Indonesia’s House of Representatives issued Limited Liability Company Law No. 40 year 2007. In article 74 notes that a company having its business activities in the field of andor related to natural resources shall be obliged to perform its social and environmental responsibility. Descriptive Statistics “Board Size, Company Size, Profitability and Leverage On Corporate Social Responsibility Reporting In The Annual Report Empirical Evidence of Mining Companies Listed In Indonesia Stock Exchange Period 2009 – 2011” Board Size X1 Company Size X2 Profitability X3 Leverage X4 Corporate Social Responsibility Reporting Y Conclusion Multiple Regression Analysis Hypothesis Test namely Determination Coefficient Test, F test and T test. Normality Test Clasical Assumption Test 51

D. Hypothesis

From the explanation concern with this research, hypothesis that can be formulated as follows:

1. Board Size and CSR Reporting