CSR Disclosure of Publicly-Listed Manufacturing Companies in Indonesia.

      Аннотация: This research aims to examine the relationship of company descriptives and CSR disclosure of publicly-listed manufacturing companies in Indonesia. Company descriptives is measured by company size, board of commissioner company profitability, and financial leverage. CSR disclosure is measured using 50 items of ISO 16000:2010 Guidance on Social Responsibility. The population is 131 publicly-listed manufacturing companies listed at Indonesia Stock Exchange (IDX). A total of 34 companies’ in 2008, 2009, and 2010 are used as the sample of this research. The technique for examining hypotheses is multiple regression analysis by SPSS 16.0 program. The results indicate that company descriptives have significant effect on CSR disclosure. However, individually, only company size that has a positive and significant effect on CSR disclosure, while boards of commissioner, company profitability, and financial leverage have insignificant effect on CSR disclosure. Additionally, the research found that there are only few publicly-listed manufacturing companies in Indonesia that disclose CSR information through its reports.

Ключевые слова: CSR Disclosure, Company Descriptive