The financial and non-financial impact of corporate social responsibility - a case study in oil and gas companies listed on the indonesian stock exchange
This study will analyze how far Oil and Gas companies listed on the Indonesian Stock Exchange (IDX) conduct corporate social responsibility disclosure toward CSR cost which is owned by the company based on government regulation such as Indonesia Limited Liability Companies Law No. 40/2007 and Pedoman Tata Kerja 017/III/2007. The study is using primary through interview and secondary data was collected all Oil and Gas companies? Annual Report from year 2006 until 2010 that are traded in Indonesia Stock Exchange (IDX) and conduct descriptive analysis. This study is comparing between actual data against the standard in regulation mentioned above. The result of this study is all Oil and Gas companies already performed CSR activities, but not meet all the requirement set by BPMIGAS. This study will create a benefit is for better implement of CSR reporting.
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