PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP CORPORATE SOCIAL RESPONSIBILITY DICLOSURE PADA OFFICIAL WEBSITE PERUSAHAAN PUBLIK DI INDONESIA

Abstract

Ihyaul Ulum; Endang Dwi Wahjuni; Dian Edi Sasongko
Universitas Muhammadiyah Malang

Abstract

The aims of this research are to describe the corporate social responsibility disclosure
practices of Indonesia public companies at its official website, and to analyze the
impact of companies' characteristics (size, age, leverage, and profitability) to corporate
social responsibility disclosure. Purposive sampling was used to take samples. The
criteria are: high profile companies; has active website (not 'under construction'),
and has a link to CSR.
The result of this research shows that 'community development' attribute was the
favorite item to disclose at their official website. The evidence give by statistically
analysis show that the companies' characteristics haven't impact to CSR disclosure.