Faktor-Faktor Yang Mempengaruhi PengungkapanInformasi Corporate Social Responsibility (CSR) Dalam Laporan Tahunan Dan PengaruhnyaTerhadap Harga Saham (Studi Empiris Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia)

Corporate environmental reporting becomes an important issue in today’s corporate reporting. Studies have documented a growing awareness on the part of business entities that business has an obligation to help society, even if it means less profit. Therefore, companies need to disclose information about the implementation of Corporate Social Responsibility (CSR) in the annual report. The purposes of this study are to analysis the affect of company size, profitability, the board of commissioner size, company age, and company profile toward Corporate Social Responsibility (CSR) disclosure in annual report in companies that are listed in Indonesia Stock Exchange, and its effect towards stock price. The population was 408 companies that are listed in Indonesia Stock Exchange. Using purposive sampling method, it takes 176 sample companies that published their annual report in Indonesia Stock Exchange. They were analyzed with multiple and single linear regressions. The result shows that company size, the board of commissioner size, and company profile significantly affect the Corporate Social Responsibility (CSR) disclosure in annual report. The other finding of this research that Corporate Social Responsibility (CSR) disclosure is significantly affects the stock price. This finding shows that investor is considering to social aspect.