PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) (Studi pada Bank Umum Swasta Nasional Devisa Go Public yang Terdaftar Di Bursa Efek Indonesia 2012-2015)
Daftar Isi:
- The purpose of this study was to analyze the influence of the board of directors, company size, profitability, and leverage on the disclosure of corporate social responsibility on Foreign Exchange National Private Banks Go Public in Indonesia. In this study, the method used is purposive sampling. This study is the determination of the criteria of Foreign Exchange National Private Banks Go Public reporting annual report. Based on these criteria, there are 16 Bank were selected as sample one of which is Bank Central Asia, Bank Bukopin, Bank CIMB Niaga, Bank Sinarmas, etc. Quantitative data for this study were obtained from the financial statements and annual reports of banks listed on the Indonesia Stock Exchange. The study period from 2012 to 2015. Data were analyzed using linear regression analysis using SPSS version 22.0 for Windows. The research result shows that F test board of directors, company size, profitability and leverage have no significant effect simultaneously on the disclosure of corporate social responsibility on Foreign Exchange National Private Banks Go Public. T test results showed that profitability has influence on the disclosure of corporate social responsibility. BOC, company size and leverage have no effect on the disclosure of corporate social responsibility on Foreign Exchange National Private Banks Go Public. Keywords : BOC, Company Size, Profitability, Leverage, Foreign Exchange National Private Banks Go Public