PENGARUH PROFITABILITAS, LEVERAGE, UMUR PERUSAHAAN DAN UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN  ( Studi empiris Pada Perusahaan Perbankan yang Listing di Bursa Efek Indonesia tahun 2011-2013 )

Ibrahim Ibrahim; Dandes Rifa; Yunilma Yunilma

PENGARUH PROFITABILITAS, LEVERAGE, UMUR PERUSAHAAN DAN UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN ( Studi empiris Pada Perusahaan Perbankan yang Listing di Bursa Efek Indonesia tahun 2011-2013 )

Authors

Ibrahim Ibrahim
Dandes Rifa
Yunilma Yunilma

Abstract

This research aims to test the effect of profitability, leverage, company life and company size on corporate social responsibility disclosure. Selection process carried out by using a purposive sample side. The type of data used are secondary data, namely the annual report of companies banking listed in Indonesia Stock Exchange (IDX) for period 2011-2013. The total sample as many as 31 companies.

To perform the data processing is done using regression models and statistical t-test. Regression analysis was done using SPSS 19. The results showed that a variable leverage, company life and company size of significant effect on corporate social responsibility disclosure while variable profitability no significant effectof corporate social responsibility disclosure.

Keyword : Corporate Social Responsibility Disclosure (CSRD), Profitability, Company Life, Company size