PENGARUH PROFITABILITAS DAN UMUR PERUSAHAAN TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN STUDI EMPIRIS PADA PERUSAHAAN INDUSTRI DASAR DAN KIMIA YANG TERDAFTAR DI BURSA EFEK INDONESIA

Abstract

This study explain how profitability and age of a company can affect the disclosure of corporate social responsibility in the  annual report. The companies that earn high profit tend to assume that they didn’t need to make a report about things that can interfere their financial succes, so they make an un-optimal performance in social responsibility of their annual report. On the other side, the companies that has a long standing are more experienced in publish their financial statements. With this experiences, they could be more aware of the information needs for their company . For a sample, there are 113 annual reports of basic and chemical industry companies listed in Indonesia Stock  Exchange  during  2010-2012.  The  informations  processing  are  using  multiple  linear regression with profitability and age of a company as the independent variable and the disclosure of corporate social responsibility as the dependent variable. So this study use 3 control variables: firm size, leverage, and capital intensity. The result of this study show that the age of a company doesn’t have any effect on   the disclosure of corporate social responsibility, while profitability could affect the disclosure of corporate social responsibility negatively and justify the concept of legitimacy theory.