Abstract
This study analyzed the effect of geographic concentration, company size, and industry type on corporate social responsibility disclosure. Corporate social responsibility disclosure is one of the media to show the company's social care to maintain the legitimacy of the community. This research was conducted on companies listed on the Indonesia Stock Exchange from 2016 to 2018. Samples amounted to 46 companies with 138 observations. Data were analyzed by multiple linear regression. Based on the results of the analysis found that geographic concentration and company size have a positive effect, while the type of industry does not affect the disclosure of corporate social responsibility. The results of this study provide empirical evidence relating to the validity of the theory of legitimacy and can be used as a consideration in decision-making for stakeholders.
 Keywords: CSR Disclosure; Geographic Concentration; Company Size; Industry Type.
Highlights
Sebuah Perusahaan didirikan dengan harapan dapat bertahan untuk jangka waktu yang lama
Based on the results of the analysis found that geographic concentration and company size have a positive effect, while the type of industry does not affect the disclosure of corporate social responsibility
The results of this study provide empirical evidence relating to the validity of the theory of legitimacy and can be used as a consideration in decision-making for stakeholders
Summary
Perusahaan high profile merupakan perusahaan yang memiliki tingkat risiko lingkungan, sosial, politik, dan persaingan yang tinggi sehingga perusahaan ini akan mendapat lebih banyak perhatian dari publik (Anggraeni & Djakman, 2018). Hal ini terbukti dari hasil penelitian Indraswari & Astika (2015), Riantani & Nurzamzam (2015), serta Waluyo (2017) yang menemukan ukuran perusahaan memiliki pengaruh positif pada pengungkapan corporate social responsibility. Perusahaan yang high profile ialah perusahaan yang akan mendapat perhatian yang lebih besar dari publik karena berpotensi memiliki tingkat risiko lingkungan, sosial, politik dan persaingan yang tinggi (Anggraeni & Djakman, 2018). Hal ini dibuktikan oleh penelitian Dewanti & Widyadmono (2018) dan Susilowati et al (2018) yang menemukan bahwa tipe industri memiliki pengaruh positif pada pengungkapan corporate social responsibility. Gambar tersebut menunjukkan variabel dan hubungan antar variabel dalam penelitian ini
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