Firm size, firm age, and firm growth on corporate social responsibility in Indonesia : the case of real estate companies

Abstract

This research is aimed to identify the firm's Corporate Social Responsibility, stock index, and firm growth. The corporate social responsiveness of the company is measured by analyzing the annual report of the company. There are 30 samples of 49 population of property and real estate companies in this research. All the companies are listed in Indonesia Stock Exchange in the period 2012 - 2016. The researcher uses multiple linear regression analysis. The result shows that firm size, firm age and firm growth have simultaneous significant effects to the Corporate Social Responsibility disclosure. Partially, the firm size has significant effect towards Corporate Social Responsibility disclosure. This shows the more extensive disclosure of Corporate Social Responsibility. Because large companies have a lot of entities highlighted by the market and the public in general. By disclosing more information in the Corporate Social Responsibility disclosure the public accountability can be realized. Older companies better understand what information should be disclosed in the disclosure. The firm growth has no significant effect on Corporate Social Responsibility disclosure.