Pengaruh Karakteristik Finansial Perusahaan Dan Kepemilikan Publik Terhadap Pengungkapan Csr Perusahaan Manufaktur

Vicky Tamilia, Viriany

Abstract


The purpose of this research is to obtain empirical evidence about the effects of profitability, leverage, firm size, andpublic ownership oncorporate social responsibility disclosurein manufacturing industries listed in Indonesian Stock Exchange during the period of 2015-2017. This research used 65samples of manufacturing companies that have been previously selected using purposive sampling method. Secondary data was used in the form of information from the financial statements and annual reports. This research data was processed using SPSS 20.The result of this research shows that only firm size has a significant effect on corporate social responsibility disclosure, while profitability, leverage, and public ownership do not have a significant effect on corporate social responsibility disclosure. Suggestions from this study are for the next study to add other independent variables to be able to strengthen the ability of independent variables in explaining the dependent variable.


Keywords


profitability; leverage; firm size; public ownership; corporate social responsibility disclosure

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DOI: http://dx.doi.org/10.24912/jpa.v1i2.5023

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