PENGARUH KARAKTERISTIK PERUSAHAAN, KOMISARIS, PROFITABILITAS, LEVERAGE TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILTY

Abstract

The purpose of this research is to examine the influence of company characteristics, commissioners,
profitability, and leverage to the Corporate Social Responsibility Disclosure. The samples are 19 mining
companies and 20 banking companies which are listed in Indonesia Stock Exchange in 2013-2015 periods and
117 annual report observations have been obtained. The sampling has been carried out by using purposive
sampling method to the data in Indonesia Stock Exchange. Variables which have been applied in this research are
firm size, profile, profitability, board of commissioners, and leverage. The result of regression test shows that
variables i.e. firm size, profile, and board of commissioners have significant and positive influence to the CSR
Disclosure and variables i.e. profitability and leverage does not have any influence to the CSR Disclosure. The
result of R
of 0.516 shows that the CSR Disclosure has been influenced by variables i.e. firm size, profile,
profitability, board of commissioners and leverage of 51.60%.
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Keywords: CSR, firm size, profile, profitability, board of commissioners,leverage