PENGARUH PROFITABILITAS, LEVERAGE DAN TATA KELOLA PERUSAHAAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY

Abstract

This research aimed to analyze the effect of profitability, leverage and company’s management on the disclosure of corporate social responsibility at mining company. Research use data collection techniques obtained from audited annual financial reports and obtained from Indonesia Stock Exchange (IDX) Research object used mining company which were listed on Indonesia Stock Exchange during 2013-2016 periods. Using purposive sampling method, this research obtained 21 sample companies during 4 years of observation. Therefore, the total data used 84 with using the classic assumption test consists of normality, multicollinearity, heterocedasticity and autocorrelation test. Regression Analysis Test and Hypothesis Testing consist of determinant test (R2 test), simultaneous test (F test) and partial test (t test). regressions analysis. The result of this research indicated that profitability, managerial ownership structure and board of commissionaire gave positive effect on the corporate social responsibility. Meanwhile leverage did not have any effect on the corporate social responsibility. The result of this research showed that Rsquare (R2) was 0,269 or 26,9%, in disclosure of Csr was explained by profitability variable (ROE), leverage (DER), managerial ownership structure (KM), and board of commissionaire size (DK), while 73,1% was explained by variable out of this research.
Keywords: profitability, leverage, managerial ownership structure, board of commissionaire, corporate social responsibility