Abstract:

The aim of this study is to analyze the effect of several determinants which is affected to corporate social responsibility disclosure (CSR) at the listed company in Sri Kehati Index. We expect that determinants are board size, audit committee, firm size, profitability, and tax aggressiveness. The method of analysis employs panel data analysis. The empirical result shows that board size and firm size have a positive significant effect on corporate social responsibility disclosure (CSR). Whereas others determinants have no significant effect on corporate social responsibility disclosure (CSR).