PENGARUH LEVERAGE, PROFITABILITAS, UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2012-2014)
Daftar Isi:
- This study aims to analyze the influence of leverage, profitability, company size on Corporate Social Responsibility Disclosure in manufacture company listed on Indonesia Stock Exchange (BEI). Measurement of Corporate Social Responsibility is based on the category of the Global Reporting Index (GRI) version 3.0 is seen in the company’s annual report. The population in this research were all manufacture company listed on the Indonesia Stock Exchange (IDX) during the 2012-2014, of the 477 companies listed, only 186 companies that meet the criteria of the study sample has been determined. The data analysis technique with classical assumption test. Testing of hypotheses using multiple linear regression analysis with SPSS 21.0. The result of this research is regression model fit the data and the partial profitability and company size affect on Corporate Social Responsibility Disclosure, while leverage has no effect on Corporate Social Responsibility Disclosure. Key Word : leverage, profitability, company size, corporate social responsibility disclosure