<![CDATA[This study explain how profitability and age of a company can affect the disclosure of corporate social responsibility in the annual report. The companies that earn high profit tend to assume that they didn’t need to make a report about things that can interfere their financial succes, so they make an un-optimal performance in social responsibility of their annual report. On the other side, the companies that has a long standing are more experienced in publish their financial statements. With this experiences, they could be more aware of the information needs for their company . For a sample, there are 113 annual reports of basic and chemical industry companies listed in Indonesia Stock Exchange during 2010-2012. The informations processing are using multiple linear regression with profitability and age of a company as the independent variable and the disclosure of corporate social responsibility as the dependent variable. So this study use 3 control variables: firm size, leverage, and capital intensity. The result of this study show that the age of a company doesn’t have any effect on the disclosure of corporate social responsibility, while profitability could affect the disclosure of corporate social responsibility negatively and justify the concept of legitimacy theory.]]>
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