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Corporate Social Responsibility (CSR) has been internationally implemented in business activity. It is proven by many international standards, which had been issued and adopted by several companies. Implementation of CSR in Indonesia has been regulated in regulations number 40 year of 2007, however that regulation does not regulate any quantities of CSR that companies must do. This study attempts to investigate effect of company characteristics (company size (SIZE), company age (AGE), and profitability (PRO)), Good Corporate Covernance (GCG) are proxied by board of commissioner quality (BCQ) and audit committee quaality (ACQ) on CSR disclosure (CSRD). The samples are 25 mining companies listed in Indonesia Stock Exchange (IDX) period 2011 – 2013 and the company has reported their social responsibility in annual reports. The sample was selected by using of purposive sampling technique. Results indicate that BCQ has significant influence on CSRD. However, SIZE, AGE, PRO and ACQ found to have no effect on CSRD.

Tujuan dari penelitian ini adalah untuk menguji dampak dari karakteristik perusahaan terhadap tingkat pengungkapan keuangan pada website. Populasi sebanyak 206 perusahaan yang dipilih sebagai sampel dengan menggunakan metode purposive sampling. Hipotesis penelitian ini diuji dengan menggunakan analisis regresi logistik ordinal. Hasil penelitian ini menunjukkan bahwa besar kecilnya adalah signifikan sedangkan profitabilitas, persentase saham yang dimiliki oleh perusahaan publik dan usia secara statistik tidak signifikan pada tingkat pengungkapan keuangan di website. Hasil penelitian menunjukkan bahwa perusahaan besar dan perusahaan yang sudah beroperasi lama dalam mengoperasikan bisnis lebih cenderung untuk mengungkapkan informasi keuangan pada website. Abstract The objective of this study is to examine effects of firm’s characteristics to the financial disclosure on the website. The population was 206 companies were chosen by purposive sampling. The hypotheses were tested by using ordinal logistic regression analysis. The result of study shows that the variable of firm size is statistically significant. On the contrary, the other variables such as profitability, the percentage of shares held by public and firm age are statistically not significant to the financial disclosures on the website. Finally, the larger companies and the companies that have longer operate the bussiness are more likely to disclose the financial information on the website. Keywords: financial information; website; disclosure; firm’s characteristics