Pengaruh Karakteristik Perusahaan terhadap Praktek Pengungkapan Sustainability Reporting Dalam Laporan Tahunan Perusahaan Publik di Indonesia

Abstract

The aims of this research are to describe the corporate social responsibility disclosure practicesof 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 industry),all of them, positively influence to sustainability reporting practices. Separately, t-testshows that only size and type of industry have impact to sustainability reporting practices.Keywords: sustainability reporting, companies’ characteristics, disclosure