PROFITABILITAS, UKURAN PERUSAHAAN, KEPEMILIKAN INSTITUSIONAL DAN LEVERAGE TERHADAP CORPORATE SOCIAL RESPONSIBILITY

Abstract

This research aims to examine the effect of Profitability, Company Size, Institutional Ownership, and Leverage on Corporate Social Responsibility in companies listed on the Indonesia Stock Exchange for the 2014-2018 period. This type of research is quantitative research by processing secondary data obtained from the Indonesia Stock Exchange conducted on mining company objects. The sample was obtained based on a purposive sampling method, with 35 observations of annual reports from 7 pharmaceutical companies. The analysis technique used multiple linear regression, with Statistical Product and Service Solutions (SPSS) software version 19. The regression analysis test of this study used multiple linear regression analysis and hypothesis testing using analysis of determination, hypothesis testing and classical assumption testing consisting of normality test, multicollinearity test, autocorrelation test, heteroscedasticity test. The results of this study indicate that (a) Leverage has a positive effect on disclosure of Corporate Social Responsibility, (b) Profitability has no effect on Corporate Social Responsibility, (c) Company Size has no effect on Corporate Social Responsibility, (d) Institutional Ownership has no effect on Corporate Social Responsibility.
Keywords: corporate governance, profitability, executive character, tax avoidance