PENGARUH PROFITABILITAS LEVERAGE, PROFIL PERUSAHAAN DAN UKURAN DEWAN KOMISARIS TERHADAP PENGUNGKAPAN CSR

Abstract

This study aims to examine the effect of profitability, leverage, company profile, the size of the board of commissioners on disclosure of Corporate Social Responsibility (CSR). The research sample is 32 LQ45 companies listed on the Indonesia Stock Exchange in 2014-2016, obtained 96 observations of annual reports. The sample uses a purposive sampling method for the data contained on the Indonesia Stock Exchange. The variables used in this study are profitability, leverage, company profile, board size. Regression test results show that the profitability variable has a positive effect on the disclosure of corporate social responsibility, indicating the higher the level of profitability of the company, the greater the disclosure of social responsibility. The company profile has a positive effect on the disclosure of corporate social responsibility, so the company strives to carry out social responsibility activities and express its CSR for the survival of the company. The size of the board of directors has a positive effect on the disclosure of corporate social responsibility, indicating the greater the number of commissioners owned by the supervisory company and the control of CSR disclosure will be maximized. While the leverage variable does not affect the disclosure of corporate social responsibility. With the coefficient of determination (R2) of 0.358, the disclosure of corporate social responsibility is influenced by the variables of profitability, leverage, company profile, board size of 35.8%. Keywords: Profitability, Leverage, Company Profile, Board of Commissioners Size. Disclosure of Corporate Social Responsibility