PENGARUH JENIS INDUSTRI, KEPEMILIKAN ASING DAN PROFITABILITAS TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR)

Abstract

This research aims to test the effect of type of industry, foreign ownership and profitability of Corporate Social Responsibility Disclosure (CSRD). The population in this research is non-financial companies in Indonesia Stock Exchange (IDX) for period 2011-2013. Sample chosen uses a purposive sampling. The total sample as many as 106 companies. Data obtained from the annual report of companies non-financial listed in Indonesia (IDX) for period 2011-2013.

Hypotesis tasted by a multiple regression models. Regression analysis was done using SPSS 16.0 and Eviews3. The result showed that a variable foreign ownership and profitability has no effect significant against the disclosure of Corporate Social Responsibility (CSR). While the variable type of industry of significant Corporate Social Responsibility Disclosure (CSRD).

Keywords : Corporate Social Responsibility Disclosure (CSRD), type of industry, foreign ownership, profitability, non-financial companies.