FAKTOR-FAKTOR YANG MEMPENGARUHI CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2011-2015

Abstract

The purpose of this research is to examine and demonstrate empirically the effect of firm size, profitability, leverage, foreign ownership, public ownership, and size of board commissioner towards corporate social responsibility disclosure a company listed on theIndonesian Stock Exchange (BEI). Population of this research are the manufacturing company listed on the Indonesian Stock Exchange the years 2011-1015 with purposive sampling as the selection method. Of the 146 companies listed, only 26 companies that meet the criteria established research sample. Data analysis technique performed with the classical assumption, hypothesis testing, using a multiple regression analysis using SPSS 16.

The result of this research shows that firm size, and size of board commissioner have significant effect towards corporate social responsibility disclosure. Meanwhile,profitability, leverage, foreign ownership, and public ownership have no significant towards corporate social responsibility disclosure.Meanwhile testing the determination (R²) show that firm size, profitability, leverage, foreign ownership, public ownership, and size of board commissioner able to explain the variable contribution 25,9 % towards corporate social responsibility disclosure are the manufacturing company listed on the BEI the years 2011-1015.

Keywords:firm size, profitability, leverage, foreign ownership, public ownership, and size of board commissioner, corporate social responsibility.