PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL (STUDI EMPIRIS PADA PERUSAHAAN FOOD AND BEVERAGEDI BEI PERIODE 2010-2012)

Social disclosure arises because of the public awareness of the surrounding environment, a company's success not only on profit alone but is determined also by the company's concern surrounding communities. The purpose of this study was to examine the effect of size , profitability , leverage and firm age on the disclosure of corporate social responsibility ( CSR ) . The population was 18 food and beverage company listed on the Indonesia Stock Exchange in 2010-2012 . These samples were taken by using purposive sampling method that samples taken 13 companies for 3 years of the study . Data were analyzed using multiple regression analysis with SPSS 17:00 . The results of this study indicate that the variable size has an impact on disclosure of corporate social responsibility , while profitability variable has no impact on corporate social responsibility , the leverage variable has no impact on the disclosure of corporate social responsibility , and variable life company does not have an impact on disclosure of corporate social responsibility Keywords: size , profitability , leverage, firm age, corporate social responsibility disclosur