FAKTOR-FAKTOR YANG MEMPENGARUHI KEBIJAKAN PENGUNGKAPAN TANGGUNGJAWAB SOSIAL DAN LINGKUNGAN PERUSAHAAN

Abstract

The purpose of this research is to examine the influence of leverage, company’s profitability, firm size, the size board of commissioner ownership, managerial ownership, and institutional ownership to the disclosure of corporate social responsibility. The result of the analysis show that leverage and firm size has significant influence to the corporate social responsibility. Meanwhile, company’s profitability, the size board of commissioner ownership, managerial ownership, and institutional ownership do not have any influence to the corporate social responsibility.
Keywords: leverage, company’s profitability, firm size, the size board of commissioner ownership, institutional ownership.