PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, DAN KEPEMILIKAN SAHAM PUBLIK TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY

Abstract

Corporate Social Responsibility is a part of responsibility in developing companies on-going economy, thus in balance whether in surrounding environment, social, or for the wealth of stakeholders. This research aimed to examine the effect of profitability, firm size, public shares ownership on the implementation of Corporate Social Responsibility.The population was ten Food and Beverage companies which were listed on Indonesia Stock Exchange 2015-2017. While, the data collection technique used purposive sampling in which the criteria had been considered. Moreover, there were thirty samples from three years observations. Furthermore, the data used secondary in the form of financial statement and annual report. In addition, the data analysis technique used multiple linear regression with SPSS (Statistical Product and Service Solution).The research result concluded profitability which was referred to Return On Asset (ROA) and firm size had positive effect on the implementation of Corporate Social Responsibility. On the other hand, the public shares ownership did not effect on the implementation of Corporate Social Responsibility.
Keywords: Profitability, Firm Size, Public Shares Ownership, Corporate Social Responsibility.