PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS DAN SALES GROWTH TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY

Abstract

This research aimed to examine the effect of frim size, profitability and sales growth on the disclosure of
Corporate Social Responsibility (CSR). While, the research was quantitative. Moreover, the population wa 57
LQ-45 companies which were listed on Indonesia Stock Exchange (IDX) during 2016-2018. Furthermore, the
data collection technique used purposive sampling, in which the sample was based on criteria gives. In line with,
there were 28 companies as sample; with 84 observations. Additionally, the data were secondary which in the
from of financial and annual statement. In addition, the data analysis techniques used multiple linier regression.
The research result concluded firm size, profitability, and Return On Equity (ROE) had positiive effect on the
disclosure of CSR. It meant, the higher the firm size and ROE, the higher the disclosure of CSR. As consequence,
it would increase company’s profit. Therefore, the company had fund to disclosure of Corporate Social
Responsibility. In other words, the fluctuation of Sales Growth did not effect the disclosure of CSR. In brife.
Since CSR had become one of the company’s regulations, it would be still disclosed even though there was
fluctuation of Sales Growth.
Keywords: firm Size, profitability, sales growth, corporate social responsibility