Proceedings of 3rd Asia-Pacific Business Research Conference
25 - 26 February 2013, Kuala Lumpur, Malaysia, ISBN: 978-1-922069-19-1
Impact of Firm Characteristics on CSR Disclosure:
Evidence from Indonesia Stock Exhcange
Istianingsih, M.S.Ak.
This study aims to obtain empirical evidence about the determinants
of disclosure of corporate social responsibility (CSR). Factors tested
their effects on CSR disclosure in this study is Good corporate
governance, profitability, financial leverage, firm size, foreign
ownership, and company profiles. The samples are manufacturing
companies listed on the Indonesia Stock Exchange in 2008-2010. The
statistical method used to test the hypotheses is multiple regression
models. Before testing the hypothesis, performed a number of
descriptive testing, classical assumptions and hypotheses. The results
show that firm size and profile of the company proved a significant
effect on CSR disclosure. While good corporate governance,
profitability, leverage, and foreign ownership did not prove significant
effect of CSR disclosure.
Key words: GCG, CSR disclosure, Company profile, foreign ownership.
Dr.Istianingsih, M.S.Ak, Faculty of Economic, University Of Mercu Buana, Jakarta, Indonesia, Email
address: istisastro@yahoo.com