Indonesia Conference Directory

The concept of corporare social responsibility (CSR) disclosure within the company is currently very important, as evidenced by the existence of a regulation that requires every company to disclose their CSR. The purpose of this study is to provide an overview of the practice of CSR carried out by LQ-45 companies in Indonesia and to know the effect of company characteristics (company size, profitability, and liquidity) on CSR disclosure in LQ-45 companies. The population in this study is LQ-45 companies. The sampling method in this study used purporsive sampling so that the sample in this study is 17 companies in LQ-45 listed on the Indonesia Stock Exchange in period 2012-2013. Data analysis method used multiple linear regression analysis. The result in this study shows that company size factors, profitability, and liquidity simultaneously and significantly influence on CSR disclosure in LQ-45 companies. In partially, only liquidity does not have a significant effect on CSR disclosure, but there are negative relationship between corporate liquidity and CSR disclosure.