PENGARUH KINERJA FUNDAMENTAL PERUSAHAAN DAN CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY

Abstract

ABSTRACT
This study aimed to examine the effect of the company's fundamental performance and corporate governance on the disclosure of corporate social responsibility in the sustainability report on the company in the Stock Exchange. The dependent variable used in this research, corprate social responsibility while the independent variable, The data used in this research is secondary data obtained from www.idx.co.id. The population in this study, is the entire mining companies list on the stock exchange Indonesia in 2010 - 2014. The study sample was determined by purposive sampling method so acquired 30 companies. Data collection techniques include: multiple linear regression model, The results showed that, liquidity is measured by the current ratio negative effect sinifikan on the disclosure of corporate social responsibility, influence solvency positive and significant impact on the disclosure of corporate social responsibility, profitability significantly influence the disclosure of corporate social responsibility, while the influence of the number of commissioners has no effect significantly to the disclosure of corporate social responsibility.
Keyword: corporate governance, corporate social resposibility, likuiditas, solvabilitas,profitabilitas, the number of commmissioners