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

Abstract

This research aimed to find out the effect of firm size, profitability, and leverage on the implementation of
corporate social responsibility of consumers goods companies which were listed on Indonesia Stock Exchange
2015-2017. The research was quantitative. While, the sampling collection technique used purposive sampling in
which the collection was based on criteria given. Moreover, the data used secondary in the form of the annual
financial statement. Furthermore, there were 31 consumer goods companies as sample which were listed on
Indonesia Stock Exchange. In addition, there were 93 observations. At this point, from the corporate social
responsibility, there were 78 information items which were divided into seven categories, namely environment,
energy, health and work safety, product, society involvement, and others which were generally described in
anuual statements. In addition, the data analysis technique used multiple linear regression with SPSS version
23. The research result concluded, partially, the variables of firm size had positive effect on the implementation of
CSR with the significance level of 0,001<0,05. Moreover, profitability had positive effect on the implementation
of CSR with significance level of 0,008<0,05. On the other hand, the leverage variable did not affect on the
implementation of CSR.
Keywords: corporate social responsibility, firm size, profitability, leverage.