Characteristics of Companies and Corporate Social Responsibility Disclosure of Indonesia
Characteristics of Companies and Corporate Social Responsibility Disclosure of Indonesia

Summary/Abstract: The purpose of this study is to determine the effect of companies’ characteristics on disclosure of Corporate Social Responsibility. The characteristics of the company are divided into four types, namely leverage, public ownership, the board of commissioners and profitability. The type of data used is secondary data. The samples have been obtained from both Indonesia Sustainability Report Award (129 companies) and Non-Indonesia Sustainability Report Award (130 companies) winning companies for the duration of 2012-2016. The results have shown that: (1) leverage as measured by Debt Ratio (DR) has no significant positive effect on disclosure of Corporate Social Responsibility (CSR), (2) Public ownership as measured by Public Share Ownership (KSP) has a positive effect on disclosure of Corporate Social Responsibility (CSR), (3) board of commissioners as measured by the size of the Board of Commissioners (UDK) of the company has a positive effect on disclosure of Corporate Social Responsibility (CSR), (4) profitability as measured by the value of Return On Assets (ROA) has a positive effect on disclosure of Corporate Social Responsibility (CSR).

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