PENGARUH UKURAN PERUSAHAAN, LEVERAGE, PROFITABILITAS, LIKUIDITAS DAN KEPEMILIKAN INSTITUSIONAL TERHADAP PENGUNGKAPAN CSR

Abstract

Corporate social responsibility is a concept carried out by the company as a sense of its responsibility toward the social amd environment in which the company is leated. Therefore, the research aimed to find out the effect of firm size, profitability, leverange, liquidity and institutional ownership on corporate social responsibility disclosure. While, the data were secondary is the from of companies annual report and financial statement which were listed on indonesia stock exchange (IDX) moreover, the population was some manufacturing companies which were listed on indonesia stock exchange (IDX) 2016-2018. the data collection technique used purposive sampling. Futhermore there were 210 companies as sample within 3 years. Additionaly, the data analysist techique used multiple liniear regression. In addition, the research result concluded firm size had positive effect on corporate social responsibility disclause. On the other hand, leverange did not effect corporate social responsibility disclaused. Likewise, probability as well as liquidity did not effect corporate social responsibility disclause. Meanwhile, isntitutional ownership had negative effect on corporate social responsibility
Keywords: SIZE, DER, ROA, CR, KI