HUMAN RIGHTS DISCLOSURE PRACTICES. DOES OWNERSHIP MATTER? (EVIDENCE FROM INDONESIA)

摘要

The aim of this study is to determine the extent Human Rights disclosure practices in Indonesia. This study examines the impact of Ownership on Human Rights disclosure. Ownership is characterized by Foreign Ownership, Managerial Ownership, Institutional Ownership, and Public Ownership. This study analyse disclosure by an agregated disclosure index score from Human Rights Disclosure. This study examines of Human Rights disclosure practices in the annual reports of listed companies in Indonesia. The sample of this study are 328 firm year annual reports listed companies in Indonesia in the period of 2009 to 2012. The technique used is purposive sampling technique. The results show that foreign ownership and size are associated with Human rights disclosure in Indonesian listed companies.