ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DI INDONESIA

Abstract

The purpose of this research is to examine the effects of profitability, leverage, public ownership, board of commissioners, environmental performance on the disclosure of Corporate Social Responsibility. This study used 48 samples of the companies listed on the Indonesian Stock Exchange (BEI), respectively, during the study period 2009-2013. These results indicate that profitability does not affect the disclosure of Corporate Social Responsibility. Leverage as the second variable also does not affect the disclosure of Corporate Social Responsibility. Commissioners are proxied by the number of commissioners in each company also had no effect on the disclosure of Corporate Social Responsibility. As well as environmental performance also found no effect on the disclosure of Corporate Social Responsibility. It can be concluded that the simultaneous and partial, the five variables studied did not have an influence on the disclosure of Corporate Social Responsibility