PENGARUH UMUR PERUSAHAAN, UKURAN PERUSAHAAN, SERTIFIKASI LINGKUNGAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY

Abstract

This research aimed to find out the effect of firm size, firm age and environmental certification on disclosure of Corporate Social Responsibility (CSR) of manufacturing companies which were listed on Indonesia Stock Exchange during 2016-2018. The research was quantitative. While, the population was all manufacturing companies which were listed on Indonesia Stock Exchange during 2016-2018, Moreover, the data collection used purposive sampling, In line with, there were 58 manufacturing companies as sample. Meanwhile, CSR was measured by Corporate Socual Responsibility Index (CSRI), firm age was measured by established firm years, firm size was measured Log Natural of Total Asset and environmental certification was measured by dummy. Based on hypothesis test result, it concluded firm age did not effect disclosure of corporate social responsibility. This meant, the bigger the firm size, the wider the firm social responsibility was. On the other hand, Environmental certification had positive effect on disclosure of corporate social responsibility. In other words, Companies which had ISO 14001t for environmental certification showed they had created a good environment.
Keyword; firm size, firm age, environment certification, CSR