PENGARUH LEVERAGE, PROFITABILITAS, DAN UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN INFORMASI SOSIAL PADA PERUSAHAAN MANUFAKTUR DI BEI
ABSTRACT: The current
information that has been required by the Government to each company's
information on social responsibility or corporate social responsibility (CSR).
Social responsibility is a concept that organizations, in particular the
company because it has a responsibility to consumers, employees, shareholders,
communities and the environment in all aspects of the company's operations.
Therefore, this research aims to analyze the factors affecting the disclosure
of information on the social manufacturing company in Indonesia stock exchange
(IDX) period 2008-2010. A variable that is used is the disclosure of research
information or CSR, social leverage, profitability, and the size of the
company. This research uses the technique of purposive sampling that have
criteria i.e. manufacturing company has to publish and publicize annual report
2008 -2010 period in its entirety. The study used a sample of the 21 companies
with manufacturing 2008 -2010 period. Techniques of data analysis using
regression analysis. The results of analysis demonstrate that leverage proven
had a negative influence and is not significant to social information disclosure.
In addition, profitability is proven to have a positive and significant
influence to the disclosure of the information society. This means that the
higher the value of the profitability of the company then the less social information
disclosure. On the company size shows that have a positive influence and don't
significantly to social information disclosure.
Keywords: Social information
disclosure, Lever age, Profitability, Company size
Penulis: NOVRIANTO
Kode Jurnal: jpakuntansidd120097
