PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP LUAS PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PADA PERUSAHAAN MANUFAKTUR

Abstract

The purpose of this research is to test the influence of company’s characteristic to the extensive disclosure of corporate social responsibility. The population of this research is manufacturing companies which are listed in Indonesia Stock Exchange in 2010-2014. The sample collection technique has been done by using purposive sampling which is done by selecting sample based on certain criteria which is desired by the researcher. The samples are 37 companies with five years observation period so 185 observation objects have been selected. The data is the secondary data in the form of annual report of the company which has been obtained from Indonesia Stock Exchange (IDX). The data analysis technique has been done by using multiple linear regressions and its significance level is 5%. The results of this research show that firm size, foreign stock ownership have influence to the extensive disclosure of corporate social responsibility. Meanwhile industry type, profitability, public stock ownership, size of board of commissioner does not have any influence to the extensive disclosure of corporate social responsibility.
Keywords: Industry Type, profitability, public stock ownership, foreign stock ownership, board of commisioner size