Abstract:
This research is aimed at identifying and analyzing the effect of firm size and firm age toward the CSR disclosure of manufacturing company listed at Indonesia Stock Exchange in 2010-2011. The CSR of the company is measured by analyzing the annual report of the company. There are 62 samples of 150 population of manufacturing companies in this research. All the companies are listed at Indonesia Stock Exchange in 2010 and 2011. And there are 124 company annual report data analyzed in this research. The data is analyzed by using classic assumption hyphothesis. Here, the researcher uses multiple linear regression analysis. The result shows that the firm size and the firm age have simultaneously significant effect to the CSR disclosure. Partially, the firm size has significant effect toward the CSR disclosure. This shows that the larger size of the company, the more extensive disclosure of CSR. Because, large companies have a lot of entities highlighted by the market and the public in general. With disclose more information can realize the public accountability. Meanwhile, the firm age has significant effect toward the CSR disclosure. The older companies better understand what information should be disclosed in the report to provide a positive impact for the company.
