PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY

Abstract

This research aimed to examine the effect of companies' characteristics on the disclosure of Corporate Social
Responsibility of Food and Beverages companies which were listed on Indonesia Stock Exchange (IDX). While,
those factors namely profitability, leverage, board of commissioner's size and firm size. Meanwhile, Corporate
Social Responsibility was measured based on Responsibility Index (CSRI) in which taken from companies'
yearly report. The research was quantitative. Moreover, the population was 10 Food and Beverages companies
which were listed on Indonesia Stock Exchange (IDX) 2014- 2018. Furthermore, the data collection technique
used purposive sampling. In line with, there were 50 samples. However, as there was outlier within the data, the
sample became 37 samples. In addition, the data analysis technique used multiple linear regression with SPSS.
The research result concluded the hypothesis of profitability, leverage and firm size did not affect the disclosure of
Corporate Social Responsibility of Food and Beverages companies. On the other hand, board of commissioner's
size had affected the disclosure of Corporate Social Responsibility of Food and Beverages compames.
Keywords: CSR, profitability, leverage, board of commissioner's size, firm size