Purpose This study aims to investigate the content and determinants of the corporate social responsibility (CSR) anti-corruption disclosures (ACDs) of public-listed Indonesian companies using institutional and legitimacy theories. Design/methodology/approach A content analysis method is used to extract the anti-corruption information in the annual reports. This study uses 40 checklist items developed and used by prior studies to measure the extent of CSR ACD. Univariate and multivariate analyses are applied to examine the determinants of ACD. Findings The results show that the disclosure level of anti-corruption is considerably satisfactory at 44.9%. The whistle-blowing theme is the most frequently reported. Size of firm and industry type have significant effects on ACD. Surprisingly, the findings show that government ownership has a negative effect on ACD. Research limitations/implications The study is limited to one year of observation and is therefore unable to capture changes in the level of disclosure due to policy changes. The results of this study help anti-corruption decision-makers by taking into account the company’s legitimacy and isomorphic factors when formulating ACD policies and efforts that could be made to promote greater disclosure of anti-corruption information. Originality/value This study contributes to the discourse of CSR by providing a more comprehensive extent and more determinants of ACD practice in an emerging country from the lens of legitimacy and institutional theories.

This study aims to test the Intellectual Capital Influence on Stock Return and Market Value of the company. The population of this study is a manufacturing company in Indonesia Stock Exchange (IDX) during the period 2013-2015. Sampling technique used in this research is purposive sampling technique and obtained a sample of 50 companies with total data of 150. The results of this study can be concluded that intellectual capital (VAIC) and its components are VACA, and STVA positively affects the value of the company, only VAHU which has no significant positive effect on firm value