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. Judgment sampling was used to take samples.
The result shows that company’ characteristics (size, leverage, profitability, and type of indus-try), all of them, positively influence to sustainability reporting practices. Separately, t-test shows that only size and type of industry have impact to sustainability reporting practices.
Keywords: sustainability reporting, companies’ characteristics, disclosure
Penulis: Adistira Sri Aulia, Dhaniel Syam
Kode Jurnal: jpakuntansidd130003
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