<![CDATA[Penelitian ini dilakukan untuk memberikan gambaran terkini mengenai praktik corporate social responsibility disclosure yang dilakuk:an oleh perusahaan dan menguji faktor-faktor potensial yang mempengaruhi praktik corporate social responsibility disclosure perusahan go public di Indonesia. Karakteristik perusahaan dalam penelitian ini meliputi ukuran perusahaan, profitabilitas, tipe industri, dan ukuran dewan komisaris. Sampel penelitian berjumlah 190 perusahaan yang ditentukan berdasarkan teknik purposive sampling. Teknik analisis data menggunakan regresi logistik. Hasil penelitian menunjukkan bahwa karakteristik perusahaan yang meliputi ukuran perusahaan, profitabilitas, tipe industri, dan ukuran dewan komisaris berpengaruh terhadap corporate social responsibility disclosure pada perusahaan yang terdaftar di Bursa Efek Indonesia pada tahun 2009 dan 2010 dengan nilai Nagelkerke R2 adalah 0,224. Secara parsial diketahui bahwa hanya variabel ukuran perusahaan dan ukuran dewan komisaris yang berpengaruh terhadap corporate social responsibility disclosure. Hasil penelitian ini menunjukkan adanya praktik corporate social responsibility disclosure pada perusahaan di Indonesia.Katakunci: ukuran perusahaap., profitabilitas, tipe industri, ukuran dewan komisaris, dan corporate social responsibility disclosure. Abstract This research investigates the effects of characteristics of the firm on the corporate social responsibility disclosure. We analyse characteristics based on the parameters: firm size, profitability, industry type, and the board of commissioner size. Samples of this research consist of 190 companies that are listed in Indonesia Stock Exchange during the period 2009-2010. Logistic regression analysis is used in testing the data in this study. We provide evidence that characteristic of the firm statistically significant effect on corporate social responsibility disclosure with value of the Nagelkerke R1 is 0,224. In particular, we found that the firm size and the board of commissioner size do have statistically significant effects on corporate social responsibility disclosure The result showed that there are corporate social responsibility disclosure in Indonesia firms.Keywords: firm size, profitability, industry type, board of commissioner size, and corporate social responsibility disclosure.]]>
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