PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN DAN KEPEMILIKAN SAHAM PUBLIK TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY

Abstract

This research aimed to find out the effect of profitability, firm size, and public stock ownership on the disclosure of
Corporate Social Responsibility (CSR) of Food and Beverages companies which were listed on Indonesia Stock
Exchange (IDX). While, the research was quantitative. Moreover, the population was 8 Food and Beverage
companies which were listed on Indonesia Stock Exchange during 2014-2018. Furthermore, the data collection
technique used purposive sampling. In line with, there were 40 samples. Additionally, the data were secondary which
in form of financial statement and annual statement. In addition, the data analysis technique used multiple linear
regression. The research result concluded profitability (ROA) had positive effect on the disclosure of CSR. It
meant, the higher the profitability, the higher the disclosure of CSR would be. Likewise, firm size (SIZE) had positive
effect on the disclosure of CSR. In other words, the bigger the firm size, the wider the disclosure would be. On the other
hand, public stock ownership did not affect the disclosure of CSR. This showed the fluctuation of public stocks
ownerships did not affect the disclosure of CSR disclosure of CSR disclosure.
Keywords: profitability, firm size, public stock ownership, corporate social responsibility