Pengaruh Dewan Komisaris, Komite Audit, Kepemilikan Institusional, Profitabilitas, Ukuran Perusahaan Dan Leverage Terhadap Pengungkapan Corporate Social Responsibility
Daftar Isi:
- This study aimed to determine the effect of board of commissioners, audit committee, institutional ownership, profitability, company size, and leverage of the Corporate Social Responsibility in manufacture companies listed on the Indonesia Stock Exchange in the period 2013-2017. This study uses the annual report as a sample of the data with the company is 518 observations. Selection of the study sample was conducted using a purposive sampling. Annual reports used were obtained from the site www.idx.co.id. Data processing was done by using multiple linear regression and are qualified classical assumption. he results showed that the profitability and leverage variables influence the disclosure of Corporate Social Responsibility, while the variables of the board of commissioners, audit committee, institutional ownership, and company size do not affect the disclosure of Corporate Social Responsibility. Adjusted (R^2) value of 20% indicates that 20% of Corporate Social Responsibility disclosure in the variables of this study is still low, while the remaining 80% is explained by other factors not used as independent variables in this study. Keywords: company characteristics, corporate social responsibility