The Determinant of Corporate Social Responsibility Disclosures: Evidence from Mining Company in Indonesia

摘要

This research is to make an empirical evidence of firm size, ownership structure and board of commissioners on corporate social responsibility disclosure. The data were collected from 16 mining companies listed on Indonesia Stock Exchange. The technique's used in this research are multiple regression analysis and simple regression analysis using SPSS application version 16. The study provides empirical evidence that the size of the company and ownership structure affect corporate social responsibility disclosure, while board of commissioners had no effect on the corporate social responsibility disclosure.