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

Abstract

This research aimed to examine the effect of profitability, liquidity, leverage, firm size, and commissioner board size on the implementation of corporate social responsibility of manufacturing companies which were listed on Indonesia Stock Exchange. The sampling collection technique used purposive sampling of manufacturing companies which were listed on Indonesia Stock Exchange 2014-2017. While, the collection was based on criteria given. In line with, there were 39 companies with 156 observations, as sample. Moreover, the data analysis technique used multiple regression analysis with SPSS (Statistical Product and Service Solutions) version 20. The research result, in the F test, concluded profitability, liquidity, leverage, firm size, and board size had significant effect on the implementation of corporate social responsibility with signification with significance of 0.002. While, from t test (hypoyhesis test), in concluded profitability did not affect the implementation of CSR. On the other hand, the liquidity had positive effect on the implementation of CSR. Furthermore, the leverage of did not affect in implementation CSR. Likewise, the commissioner board size did not affect the implementation of CSR. In addition, the firm size had positive effect on the implementation of CSR.
Keywords: Financial Performance, Firm Size, Commisioner Board Size, Corporate Social Responsibility