PENGARUH TIPE INDUSTRI, GROWTH, PROFITABILITAS, DAN UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY

Abstract

The research aimed to axamine and find out empirical evidence of the effect of industry types, growth, profitability and firm size on the disclosure of corporate social responsibility. While, the research object was manufacturing companies. Besides, the population was 37 manufacturing companies which were listed on Indonesia Stock Exchange (IDX) 2014-2017. The research was quantitative. Moreover, the data were secondary, in the form of financial statement. Furthermore, the data collection technique used purposive sampling, in which the sample was based on criteria given. In line with, there were 151 samples from 37 manufacturing companies which were listed on Indonesia Stock Exchange 2014-2017. In addition, the instrument used documentation, namely the annual report which was taken from Indonesia Stock Exchange. For data analysis technique, it used multiple liniear regression. The research results concluded the type of industry and firm size did not affect the disclosure of corporate social responsibility. On the other hand, growth and profitability affected the disclosure of corporate social responsibility.
Keywords: industry type, growth, profitability, firm size