PENGARUH SIZE, PROFITABILITAS, LEVERAGE, KOMISARIS, DAN KOMITE AUDIT TERHADAP TANGGUNG JAWAB SOSIAL

Abstract

This research aimed to examine the effect of size, profitability, leverage, commissioner and audit committee on
social responsibility of companies which were listed on Indonesia Stock Exchange during 2016-2018. The
research quantitative. While, the population was 27 consumer good manufacturing companies. Moreover, the
data were companies’ annual financial statement. Furthermore, the data collection technique used purposive
sampling, in which the sample was based on criteria given, with 81 observations. However, since there was 4
outlier data, the total sample became 77 samples with using the classic assumption test consists of normality,
multicollinearity, heterocedasticity and autocorrelation test. Regression Analysis Test and Hypothesis Testing
consists of determinant test (R2 test), simultaneous test (F test) and partial test (t test). Additionally, the data
analysis technique used multiple linear regression with SPSS (Statistical Package for the Social Science) 20. The
research result concluded profitability had positive effect on social responsibility of consumer good
manufacturing companies. Likewise, audit committee had positive effect on social responsibility of consumer
good manufacturing companies. On the other hand, size, did not affect the disclosure of social responsibility of
consumer good manufacturing companies. Similarly, leverage as well as commissioner did not affect the
disclosure of social responsibility of consumer good manufacturing companies.
Keyword: size, profitability, leverage, commissioner, audit committee, social responsibility