PENGARUH LEVERAGE, UKURAN PERUSAHAAN, DAN PROFITABILITAS TERHADAP LUASNYA PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (Studi Pada Perusahaan Consumers Goods Yang Terdaftar di BEI Periode 2011-2014)
Daftar Isi:
- This study aimed to examine the effect of Leverage, Size, and Profitability on extent of disclosure Corporate Social Responsibility at consumers goods companies listed on the Indonesian Stock Exchange (BEI). The data used in this research is secondary data. Samples in this study are consumers goods companies listed in the Indonesia Stock Exchange (BEI) in 2011-2014. The number of samples tested was 60 samples. Test equipment used in this study is the multiple linear regression test. Results of this research is Leverage, Size, and Profitability positive significantly affects the extent of disclosure Corporate Social Responsibility by GRI indicators. Results of testing R2 is Leverage, Size, and Profitability can only explain 24.3% of the Corporate Social Responsibility while the remaining 75.7% is explained by other variables. Key : Leverage, Size, Profitability, Corporate Social Responsibility