FAKTOR-FAKTOR YANG MEMPENGARUHI CSR DISCLOSURE DENGAN PROFITABILITAS SEBAGAI PEMODERASI

Abstract

This research aims to examine the effect of company age, leverage, company size and environmental performance on corporate social responsibility disclosure with profitability as a moderating variable through annual reports that have been prepared by basic and chemical industry companies listed in Indonesia Stock Exchange. The population in this research is obtained by using purposive sampling method on basic industrial and chemical company which listed in Indonesia Stock Exchange (IDX) during period 2012-2016 and based on predetermined criterion hence obtained as many as 26 companies per year which become sample. The analytical method used is multiple regression analysis using SPSS application tools (Statistical Product and Service Solutions). The results showed that leverage has a negative and significant influence on corporate social responsibility disclosure, company size and environmental performance have positive and significant impact on corporate social responsibility disclosure. While company age does not significantly influence corporate social responsibility disclosure. Profitability as a moderating variable can strengthen the relationship between environmental performances against Corporate Social Responsibility Disclosure. While Profitability as a moderating variable weakens the relationship between company age, leverage, and company size against Corporate Social Responsibility Disclosure.
Keywords: stakeholder theory, legitimacy theory, profitability, corporate social responsibility disclosure