COMPANY CHARACTERISTICS AND SOCIAL DISCLOSURE OF MANUFACTURING COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE

This study investigates the social responsibility practices of manufacturing companies in Indonesia. Specifically, this study aims to analyse the influence of firm characteristics on the social responsibility disclosure of manufacturing companies. As a census study, this study covers all manufacturing companies listed on the Jakarta Stock Exchange (JSX). The results show that the social responsibility disclosure made by manufacturing companies is relatively low, while the characteristics of the company provide a diverse impact on social responsibility practices.