. 6 an increase in CSR disclosure, Suratno 2006, Gray 2001. Theoretically, large companies
would not be separated from political pressure, the pressure to perform social responsibility.
H3: There is a significant relationship between Environmental performances, firm size Toward Corporate Responsibility Disclosure.
3. RESEARCH METHOD Population, Sample, and Sampling Technique
Population and Sample The population in this research is a company registered in the SRI
–KEHATI Index year period 2009 - 2011 and the companies listed go-public in the Indonesia Stock Exchange that has been
following Performance Rating Program in Environmental Management PROPER of the year 2009 to 2011. Companies that have been entered into the index because these firms are considered to
have excellent performance in promoting sustainable enterprises through a methodology based on the concern of environmental, social and corporate governance are good.
The sampling method will be used in this research is a purposive sampling method by taking samples of predetermined based on the intent and purpose of the study Indriatoro, 2009. As for the
criteria used in sampling is 1. The company publishes an annual report period 2009 - 2011 respectively - participated in the
annual report and present the rupiah 2. Disclose corporate social responsibility in the annual report for the period 2009-2011.
3. Companies listed go-public in the Indonesia Stock Exchange which has been following Performance Rating Program in Environmental Management PROPER 2009-2011
Research Variable and Definition of Variable Operational
1. Dependent Variable
The dependent variable is a variable type that explained or influenced by the independent variable Indriantoro and Supomo, 2009. As the dependent variable dependent variable in this study is
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the disclosure of Corporate Social Responsibility. Disclosure level using methods of content
analysis.. Content analysis is a method of codifying the text of the same characteristics to be written in a variety of groups categories depending on specified criteria Guthrie, et al, 2003 in
Devina 2004. Content analysis was done by checklist, by looking at corporate social disclosure in seven categories: environment, energy, health and labor safety, labor, etc., products, community
involvement. These researchers were 78 item checklist which disclosure sample is included in the companys SRI- KEHATI index . If the item is no disclosure in the annual report the company was
given a score of 1 and if the item is no disclosure in the annual report the company was given a score of 0
2. Independent Variable
