PENGARUH UKURAN PERUSAHAAN, PERTUMBUHAN PERUSAHAAN, PROFITABILITAS, DAN LEVERAGE TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR)

Dina Gledis Yovana; Abdul Kadir

PENGARUH UKURAN PERUSAHAAN, PERTUMBUHAN PERUSAHAAN, PROFITABILITAS, DAN LEVERAGE TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR)

Dina Gledis Yovana, Abdul Kadir

Abstract

This study aims to examine empirically the effect of firm size, firm growth, profitability, and leverage to corporate social responsibility (CSR) disclosure. The population in this study are the companies include in the LQ45 index listed on the Indonesia Stock Exchange (IDX) in 2014-2017. The data used in this research are financial statements, annual reports, and sustainability report published on http://www.idx.co.id and corporate website. The total population of this study is 45 companies. Sample selection was done by purposive sampling method and obtained 12 companies that fit the criteria. Hypothesis testing studies conducted by multiple linear regression analysis by using Statistical Product and Service Solution (SPSS) program version 23. The results showed that partially firm size has a significant positive effect on the Corporate Social Responsibility (CSR) disclosure, leverage has a significant negative effect on the Corporate Social Responsibility (CSR) disclosure, while firm growth and profitability have no significant effect on Corporate Social Responsibility (CSR) disclosure.

Keywords

firm size, growth size, profitability, leverage, corporate social responsibility (CSR) disclosure

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