FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PADA PERUSAHAAN MANUFAKTUR

Abstract

This research aimed to examine the effect of financial performance which was measured by profitability, liquidity and
leverage, firm size, public stock ownership and industry type on disclosure of Corporate Social Responsibility. While, the
population was manufacturing companies which were listed on Indonesia Stock Exchange during 2014-2018. The research
was quantitative. Moreover, the data collection technique used purposive sampling. Furthermore, the data were taken from
Gallery of investment of Indonesia Stock Exchange. Additionaly, there were 56 companies as sample with 280 obesevations
within 5 years. In addition, the data analysis technique used multiple linier regression with SPSS (Statistical Product and
Service Solution) 23. The research result concluded profitability, liquidity and firm size had positive on disclosure of
Corporate Social Responsibility. On the other hand, leverage, public stock ownership and industry type did not affect
disclosure of Corporate Social Responsibility. In brief, profitability, liquidity, leverage, firm size, public stock ownership and
industry type collectively affected disclosure of Corporate Social Responsibility.
Keywords: Financial Performance. Corporate Social Responsibility.