PENGARUH PROFITABILITAS, LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN

Abstract

This research is aimed to find out the influence of profitability, leverage, and firm size to the corporate social responsibility disclosure. The independent variables in this research are profitability, leverage, and firm size whereas the dependent variable is the corporate social responsibility disclosure. The data is the secondary data in the form of annual report. The population is all sectors of manufacturing companies which are listed in Indonesia Stock Exchange (IDX) in 2012-2014 periods and the sample collection technique has been carried out by using purposive sampling, i.e. the sample is selected based on certain criteria which are in accordance with what has been desired by the researcher. The samples are 52 companies with 3 years observation periods so 156 observation objects have been selected as samples. This research has been carried out by using multiple linear regressions as the analysis technique and SPSS program. The result of the research shows that profitability does not have any influence to the corporate social responsibility disclosure which has been measured by using ROA whereas leverage and firm size has an influence to the corporate social responsibility disclosure which has been measured by using DER and natural logs.
Keywords: Profitability, leverage, and firm size