Abstract :
This study aims to examine and analyze the effect of profitability,
environmental performance and the age of the company on the disclosure of
Corporate Social Responsibility (CSR) in major and manufacturing sector
companies listed on the Indonesia Stock Exchange during 2014-2016. Disclosure
of CSR is measured by the Corporate Social Responsibility Disclosure Index
(CSRDI). The sample of this study using purposive sampling method, then
obtained 42 sample companies for 3 years that meet the criteria in this study.
Based on multiple regression test, it is known that profitability, environmental
performance, and company age have an effect simultaneously on CSR disclosure.
While profitability and environmental performance does not partially effect on
CSR disclosure and firm age partially influence on CSR disclosure.
?