ABSTRACT
ABSTRACT: A common objective of companies is to maximize company profits. In line with current times, many companies are changing this objective towards ensuring business continuity in terms of the 3P concept: profit, planet, and people. Promoting Corporate Social Responsibility (CSR) activities is one way of prolonging the company's existence. The Environmental Ministry of Indonesia has supported the launch of the PROPER Program (Performance Rating in Environmental Management). The purpose of this study is to analyze the effect of firm size, profitability, leverage and firm age on the disclosure of CSR. The sample consists of five PROPER companies listed on the Jakarta Stock Exchange in the period 2010-2015. Panel data regression is adopted as the estimation method. Estimation and test results conducted on the panel data regression model show that the model panel data regression with random effect is appropriate. The regression results indicate that the age of the firm, leverage and firm size affect the disclosure of CSR.
