ANALYSIS OF COMPANY SIZE, FINANCIAL LEVERAGE, AND PROFITABILITY AND ITS EFFECT TO CSR DISCLOSURE
Abstract: This study aims to
analyze and recognize the effect of financial performance measured through
company size, financial leverage and profitability to Corporate Social
Responsibility Disclosure (CSRD). The research was done in Tobacco Company
listed in Indonesia Stock Exchange during period of 2007-2011. Descriptive
analysis and verification method was used as the research method. The purposive
sampling method was used to obtain the sample and there are three cigarette
companies as the sample. Multiple linear regression and correlation analysis
using t test and F test were applied as a technique of analysis. The test of
the classical assumption such as the normality, multicollinearity,
heteroscedasticity, and autocorrelation applied before the multiple linear
regression. The result shows that the company size had positive and significant
effect to the CSR disclosure, financial leverage does not show significant
effect to the CSR disclosure, profitability does not have significant effect to
the CSR disclosure during the investigation.
Author: Suskim Riantani,
Hafidz Nurzamzam
Journal Code: jpmanajemengg150045
