PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, LEVERAGE, DAN KEPEMILIKAN PUBLIK TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR)

Abstract

The CSR program is an investment for the company for the sake of growth and sustainability of the
company and it is no longer seen as a means of cost (cost center) but rather as a means of profit (profit center).
The CSR program is also the commitment of the company in order to support the making of sustainable
development. The purposes of this research are: (1) the positive influence of profitability to the disclosure of
Corporate Social Responsibility (CSR) on the manufacturing companies which are listed in Indonesia Stock
Exchange; (2) the positive influence of firm size to the disclosure of Corporate Social Responsibility (CSR) on the
manufacturing companies which are listed in Indonesia Stock Exchange; (3) the positive influence of leverage to
the to the disclosure of Corporate Social Responsibility (CSR) on the manufacturing companies which are listed
in Indonesia Stock Exchange; (4) ) the positive influence of public ownership to the disclosure of Corporate
Social Responsibility (CSR) on the manufacturing companies which are listed in Indonesia Stock Exchange. The
results of this research show that: (1) profitability has positive influence to the CSR disclosure index of the
manufacturing companies which are listed in Indonesia Stock Exchange; (2) firm size does not have negative
influence to the CSR disclosure index of the manufacturing companies which are listed in Indonesia Stock
Exchange; (3) Leverage has negative influence to the CSR disclosure index of the manufacturing companies
which are listed in Indonesia Stock Exchange; (4) Public Ownership has negative influence to the CSR
disclosure index of the manufacturing companies which are listed in Indonesia Stock Exchange.
Keywords: corporate social responsibility, profitability, size, leverage, public ownership.