| Summary: | This research is conducted to determine companies� factors or variable
affecting the disclosure of Corporate Social Responsibility (CSR) disclosure in the
annual report of manufacturing companies in Indonesia. CSR is an a voluntary ethical
business practices designed to share the benefits owned by company to the
shareholders, employees, society and environment. The benefits is not limited to the
economics but to the extend of environmental and social benefits. The main question
in this reseach is what factors sustainability disclosure in the annual report.
This research is conducted on manufacturing companies listed in Indonesia
Stock Exchange (IDX) 2009-2011. Manufacturing companies are chosen as a sample
because this industry produce a lot of finish goods and services for the society and
have various direct contacts with the society and environment surround.
This study examines the influence of company size, profitability and leverage
on sustainability disclosure. The result of the reseach indicates that the size of the
company consistently affecting the company�s sustainability disclosure. Meanwhile,
companies� profitability and leverage give no significant effect on company
sustainability disclosure.
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