This research objective is to understand the effect of firm’s characteristics as independent variables using company’s size, company’s age and company’s growth towards Corporate Social Responsibility Disclosure as the dependent variable. There are in total 48 manufacturing companies that are listed on Indonesia Stock Exchange (IDX) with total unit observation of 144 annual reports within the observation period of 2013-2015 as the sample of this research. Secondary data are being used in this research in a form of annual report of manufacturing companies which have been issued and published in Indonesia Stock Exchange’s website (www.idx.co.id) on 2013, 2014 and 2015. Multiple regression analysis is used as the research methodology, which then processed using SPSS version 22.0. Based on testing of multiple regression analysis showed that company’s size and company’s age significantly positif affect the company’s social responsibility disclosure. The Othre variables which is company’s growth does not affect significantly to the company’s social responsibility disclosure. |