PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN (SIZE), DAN LEVERAGE TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY

Abstract

The purpose of this research is to examine the influence of profitability which is proxy by return on equity, firm size and leverage to the Corporate Social Responsibility disclosure of food and beverage companies which are listed in Indonesia Stock Exchange. The population is all companies which are listed in Indonesia Stock Exchange (IDX). The samples are food and beverage companies which are listed in Indonesia Stock Exchange (IDX) in 2013-2016 periods. The total samples are 12 companies with the numbers of observations are 48 which have been selected through purposive sampling. The method of analysis has been done by using multiple regressions analysis techniques and the SPSS application (Statistical Product and Service Solution) tools. Based on the results, it can be concluded that the profitability which is proxy by the ROE give positive influence to the Corporate Social Responsibility disclosure, firm size give positive influence to the Corporate Social Responsibility disclosure, and leverage gives negative influence to the Corporate Social Responsibility disclosure.
Keywords: Profitability, firm size, leverage, Corporate Social Responsibility