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

Abstract

This research aims to examine the influence of Corporate Social Responsibility Disclosure, Projected Leverage
with Debt to Equity Ratio, Company Size of Profitability projected with Return on Asset through annual report
prepared by basic industry and Chemicals Company which listed in Indonesia Stock Exchange. The sampling
technique used in this research is purposive sampling in basic industry and Chemicals Company which listed in
Indonesia Stock Exchange (BEI) during 2013-2016 period. Based on the criteria that have been determined then
obtained the samplesof 17 companies with an overall total of 60 observations. The analysis technique used is
multiple linear regression analysis to know the independent variable that influence significantly to the
dependent variable by using SPSS application tools (Statistical Product and Service Solutions) version 22. The
results of this research using the Feasibility test model (f test) indicating that it is feasible to be used in further
research. While in test of hypothesis (t test) show that disclosure of corporate social responsibility do not have an
influence on profitability. Debt to equity ratio variables negatively influenced profitability. The size of the firm
(size) has a positive influence on profitability.
Keywords: disclosure of corporate social responsibility, debt to equity ratio, firm size, profitability