PENGARUH PROFITABILITAS, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONBILITY

  • Silvi Dwi Amilia
  • Andayani Andayani
Keywords: profitability, leverage, firm size, disclosure of company social responsibility

Abstract

Corporate Social Responbility Disclosure is a part of financial management function that had important part in company.This research aimed to examine the effect of profitability, leverage and firm size on the disclosure of company social responsibility of Food and Beverages companies. The research was quantitative. While, the population was Food and Beverages companies which were listed on Indonesia Stock Exchange 2013-2017. Moreover, the data collection technique used purposive sampling, in which the sample was based on 4 criteria given. In line with. there were 10 Food and Beverages compenies per year, as sample, with total of 50 firm years. Furthermore, the data analysis technique used multiple linier regression with SPSS 20 (Statistical Product and Service Solution). The research result concluded profitability had positive effect on the disclosure of company social responsibility. Likewise, firm size had positive effect on the disclosure of company social responsibility on Food and Beverages companies.
Keywords: profitability, leverage, firm size, disclosure of company social responsibility

Published
2020-09-15