PENGARUH KEPEMILIKAN INSTITUSIONAL, LEVERAGE, PROFITABILITAS DAN SIZE TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY

Abstract

The purpose of this research was to examine the influence of institutional ownership, leverage, profitability and firm size to the corporate social responsibility disclosure. Institutional ownership is measured by the institutional ownership share which is divided by the number of outstanding shares. Leverage is measured by Debt to Equity Ratio. Profitability is measured by Return on Assets. Firm size is measured by log (total assets) and corporate social responsibility disclosure which is measured by the Corporate Social Responsibility Index. The population of this research is the manufacturing companies which are listed in IDX and have been selected by using purposive sampling. The data is the 2012-2015 financial statements. Based on the sample selection criteria, 21 companies have been selected as samples. This research has been carried out by using SPSS 21 version application. The result of the research shows that institutional ownership does not have any influence to the corporate social responsibility disclosure, leverage does not have any influence to the corporate social responsibility disclosure, corporate profitability does not have any influence to the corporate social responsibility disclosure and firm size has an influence the corporate social responsibility disclosure.
Keywords: Institutional ownership, leverage, profitability, firm size, corporate social responsibility disclosure.