PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY

Abstract

This research is conducted on manufacturing companies in Indonesia. This research is meant to examine the
influence of the characteristics of the company to the disclosure of corporate social responsibility. The result of
this research shows that the firm size does not have any influence to the disclosure of corporate social
responsibility, leverage does not have any influence to the disclosure of corporate social responsibility,
profitability does not have any influence to the disclosure of corporate social responsibility, industrial type
(profile) does not have any influence to the disclosure of corporate social responsibility, and management
ownership does not have any influence to the disclosure of corporate social responsibility. Meanwhile the size of
the board of commissioner has an influence to the disclosure of corporate social responsibility.
Keywords: Corporate Social Responsibility, characteristics of the company, the Size of the Board of
Commissioner, Management Ownership.