Pengaruh dewan komisaris, growth , profitabilitas Dan leverage terhadap pengungkapan tanggung Jawab sosial perusahaan pada perusahaan Manufaktur
Daftar Isi:
- The company has a responsibility to develop the environment and the surrounding community through social programs undertaken by the company. Corporate social responsibility is an investment and commitment for the company to support the performance and also the growth of the company. Many factors can affect corporate social responsibility disclosure in terms of education, economics, corporate governance and the environment, but this research focuses on only a few factors: boards of commissioners, growth, profitability and leverage. The purpose of this study is to determine the influence of board of commissioners, growth, profitability and leverage to the corporate social responsibility disclosure on manufacturing companies. Independent variables in this research are board of commissioner, growth, profitability and leverage, while corporate social responsibility disclosure is dependent variable. The sampling technique used was purposive sampling with the acquisition of 125 companies used as research samples. This research uses multiple linear regression as data analytical technique. The results showed that the board of commissioners and profitability significantly influence to the corporate social responsibility disclosure. Variable growth and leverage show different result that is not significant influence to the corporate social responsibility disclosure. Keywords: board of commissioner, growth, profitability, leverage, corporate social responsibility disclosure