pengaruh tanggung jawab sosial perusahaan terhadap kualitas pengungkapan informasi tanggung jawab sosial dan dampaknya pada nilai perusahaan (studi empiris pada perusahaan publik di bursa efek indonesia)

This  research  was  intended  to  examine  :  (1)  the  effect  of  Corporate  Social Responsibility activities (consisting of social responsibility, product responsibility, labor practices responsibility and environmental responsibility) related to the quality  of  social  responsibility  information  disclosures,  and  (2)  the  effect  of Corporate Social Responsibility activities (consisting of social responsibility, product  responsibility,  labor  practices  responsibility,  environmental responsibility) and the quality of social responsibility information disclosures to firm value. The  samples  of  this  research  are  taken  from  69  public  companies  whiches distributed  dividend  payments  during  2007-2008,  and  publicly  released information of their Corporate Social Responsibility activities in their annual reports,  Sustainability  Reports  and/or  other  Corporate  Social  Responsibility reports in the year of 2008. This research applies primary and secondary data sources. Based on the results of the data analysis and discussion, these are the following  research  findings  :  (1)  there  is  a  positive  and  significant  influence of corporate social responsibility activities (consisted of social responsibility, product  responsibility,  labor  practices  responsibility,  and  environmental responsibility)  on  the  quality  of  corporate  social  responsibility  information disclosure, (2) there is a positive and significant influence of social responsibility, product responsibility, labor practices responsibility, environmental responsibility and the quality of corporate social responsibility information disclosure on firm value. This research indicates corporate social responsibility activities (consisting of social responsibility, product responsibility, labor practices responsibility, environmental responsibility) and the quality of corporate social responsibility information disclosure has a positive and significant effect on firm value. At the same time, this research also shows that corporate social responsibility activities have a positive indirect effect to firm value with the quality of corporate social responsibility information disclosure as an intervening variable. Keyword : social responsibility activities, product responsibility activities, labor practices responsibility,  environmental  responsibility,  the  quality  of  corporate  social responsibility information disclosure, firm value.