PENGARUH KARAKTERISTIK PERUSAHAAN, STRUKTUR KEPEMILIKAN, DAN UKURAN DEWAN KOMISARIS TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR)

Abstract

The research result concluded profitability did not affect the disclosure of CSR. This happened as amount of profit did not affect its disclosure, in which part of companies’ accountability. Likewise, firm size did not affect the disclosure of CSR since government asked the companies to have comimitment and take part in the disclosure of CSR. Besides, managerial ownership did not affect its disclosure, as family relationship dominated within. Consequently, there were some conflics happened. Therefore, its ownership did not affect the disclosure of CSR. Meanwhile, institutional ownership had negative effect on the disclosure of CSR. In other word, the higher its ownership, the lower its disclosure. It happened as outsider did not focus on the disclosure of CSR. On the other hand, leverage affected the disclosure of CSR. It mean, the higher the leverage, the larger its disclosure. Similarly, commisioner board size affected the disclosure of CSR as there were many commissioner board within companies. Therefore, it needed higher supervision on its disclosure.
Keywords: firm characteristics, ownership structure, commisionerboard size, corporate social responsibility