PENGARUH PROFITABILITAS, LEVERAGE DAN SIZE TERHADAP CORPORATE SOCIAL RESPONSIBILITY

Abstract

This research aimed to examine the effect of, profitability, leverage and size which were referred to Return on
Asset, Debt to Equity Ratio, and Size on the corporate social responsibility of mining companies which were
listed on Indonesia Stock Exchange. The research was quantitative. While, the sampling collection technique
used purposive sampling, in which the collection was based on criteria given. In line with, there were 25 samples
from 5 mine companies which were listed on Indonesia Indonesia Stock Exchange 2013-2015. Moreover, the data
used secondary in the form of financial statement and annual report. In addition, the data analysis technique
used classical assumption test and multiple linear analysis with SPSS version 25. In addition, the research
result concluded profitability had negative and sigificant effect on the corporate social responsibility. Likewise,
size had negative and significant effect on the corporate social responsibility. On the other hand, the leverage did
not effect on the corporate social responsibility.
Keywords: corporate social responsibility, return on asset, debt to equity ratio, size