PENGARUH LEVERAGE, PROFITABILITAS, DEWAN KOMISARIS, DAN UKURAN PERUSAHAAN TERHADAP CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE

Abstract

This research aimed to examine the effect of leverage variable, profitability, the board of commissionaire, and firm size on the Corporate Social Responsibility Disclosure at manufacturing companies that engaged in the consumer goods sector also listed on the Indonesia Stock Exchange in 2016-2018 periods. This research used quantitative, while the object of this research used manufacturing companies in the consumer goods sector with 146 observations of annual reports. It obtained 49 companies selected by purposive sampling. Moreover, the analysis technique used technique multiple linear regression. Regression Analysis Test and Hypothesis Testing consists of determinant test (R2 test), simultaneous test (F test) and partial test (t test). The result of this research-proven that (a) leverage did not have any effect on the Corporate Social Responsibility Disclosure, (b) profitability did not have any effect on the Corporate Social Responsibility Disclosure, (c) board of commissionaire size did not affect the Corporate Social Responsibility Disclosure, (d) firm size did not effect on the Corporate Social Responsibility Disclosure.

Keyword: size, profitability, leverage, commissioner, audit committee, social responsibility