FAKTOR-FAKTOR YANG MEMPENGARUHI CSR PADA PERUSAHAAN MANUFAKTUR TAHUN 2015-2017

Abstract

Corporate social responsibility disclosure is a business ethic that concludes the company has obligations to interested parties such as stakeholders including customers, employees, investors, the government, and the community or the community around the company's work and operations. Corporate social responsibility disclosure is the issues that grows widely in indonesian bussiness. The researches on corporate social responsibility disclosure find different results. This study is aimed to explain the influence of firm size, leverage, profitability, and firm age to corporate social responsibility disclosure. The sample in this study is Indonesian manufacture companies listed in 2015- 2017 whose annual reports disclose corporate social responsibility activities and can be accessed at Indonesian Stock Exchange website, there are 66 manufacture companies chosen as sample with applying purposive sampling technique. The variables used in this study are corporate social responsibility disclosure as the dependent variable and firm size, leverage, profitability, and firm age as independent variables. This study employs descriptive and statistical analysis technique using E-Views software version 10.0. The result of research shows that firm size partially has a negative effect on corporate social responsibility disclosure while the other independent variabel leverage, profitability, and firm age have no effect to corporate social responsibility disclosure.