Disclosure of Corporate Social Responsibility (CSR) Through Company Characteristics at Company Listed on LQ45 Indonesia Stock Exchange (IDX)

In the era of globalization, environmental awareness has brought
about changes in attitudes towards profit orientation of the social
orientation of the company. Management as the agent cannot avoid
the reality of the impact of corporate activity that not only
generates profits / raise stock prices, but also has environmental
impacts such as damage to ecosystems, pollution, and so forth. The
purpose of this study was to analyze the influence of firm
characteristics on corporate social responsibility disclosure in
corporate annual reports in Indonesia. The populations in this
study are 10 companies listed in the LQ45 index of the Indonesia
Stock Exchange (IDX) with the research period of 2011 until 2015
and meet the criteria established. Analysis of the Data used is multiple linear regressions. The results of this study indicate that public ownership, liquidity, and firm size have no significant effect on corporate social responsibility disclosure. Meanwhile, leverage and profitability have a significant effect on corporate social responsibility disclosure.
Keywords: corporate social responsibility disclosure, public ownership, leverage, liquidity, profitability, and firm size.