PENGARUH KARAKTERISTIK PERUSAHAAN, STRUKTUR KEPEMILIKAN, GOOD CORPORATE GOVERNANCE TERHADAP CORPORATE SOCIAL RESPONSIBILITY

Abstract

The purpose of this research is to find out the influence of leverage, liquidity, profitability, activity,
industry type, stock ownership, size of board of commissionaire, and size of audit committee to the CSR
disclosure. The population of this research is company which is listed in Indonesia Stock Exchange (IDX) in
2011-2014 with the sample collection technique has been carried out by using purposive sampling, so that the
samples are 313 firm year. The statistic method has been carried out by using multiple linear regressions
analysis. The result of the test which has been done shows that simultaneously the leverage, profitability,
liquidity, activity, institutional ownership, foreign ownership, management ownership, industry type, size of
board of commissionaire, and size of audit committee and employees disclosure have influence to the to the
Corporate Social Responsibility of manufacturing company in Indonesia Stock Exchange Indonesia. This
condition indicates that the research models is able for further analysis. This result is strengthen with obtains of
coefficient correlation is 50.6% shows that the correlation between the model used in this research has close
correlation to the CSR disclosure. The result of test shows that from the eleven models which have been used in
this research, there are four models which have significant influence to the CSR disclosure which are
profitability, size of board of commissionaires’, size of audit committee, and employees, meanwhile the variable
foreign ownership, management ownership, and industry type, does not have any significant influence to the
CSR disclosure.

Keywords: Financial Performance, Stock Ownership, Industry Type, GCG, CSR.