Effect of Corporate Social Responsibility Disclosure, Corporate Social Responsibility, and Corporate Social Disclosure Characteristics (Empirical Study on Companies Listed on the Stock Exchange that Enter the CGPI Period: 2010-2016)

This research will follow up by analyzing how the relationship between characteristics, index of governance ranking, and company performance on CSR disclosures, especially companies listed on the IDX and included in CGPI in Indonesia.This study uses a quantitative approach that aims to test the hypothesis.The population in this study were 42 companies included in the CGPI listed on the Indonesia Stock Exchange (IDX) in 2010-2016.Sampling using Purposive Sampling techniques and determined as many as 6 companies that meet the criteria of the study sample.Data collection is obtained through the official website of the Indonesia Stock Exchange, namely www.idx.co.id and reports on research programs and corporate governance ranking index published by the Indonesian Institute for Corporate Governance.The analysis used in this study is multiple regression analysis by processing data using the program Eviews 9.The results of the study show that the ownership structure, type of company, index of corporate governance rating, liquidity, and profitability have a significant positive effect on CSR disclosure.However, the age of the company does not affect CSR disclosure.Simultaneous results indicate that all independent variables have a significant effect on CSR disclosure of 55.26%.