Pengaruh Kepemilikan Manajerial, Leverage, Profitabilitas, Dan Ukuran Perusahaan Terhadap Pengungkapan Informasi Pertanggungjawaban Sosial Perusahaan (Studi Empiris Pada Perusaahaan Manufaktur Yang Terdaftar Di BEI Tahun 2010-2013)
Abstract: This research aims
to provide empirical evidence about the effects of the managerial ownership,
leverage, profitability, and size to corporate responsibility social disclosure
on manufacturing companies listed on the Indonesia Stock Exchange.Corporate Social
Responsibility Disclosure in this research viewed using GGRI
Indicators.Managerial ownership measured by the percentage of ownership
comparison between managers within the company by the number of shares
outstanding, leverage measured by debt-to-equity ratio, profitability measured
by return on assets, and company size was measured with total assets presented
in the form of logarithms
This research is classified into causative research. The population are
all the manufacturing companies listed on the Indonesia stock exchange for four
years from 2010 to 2013. While the research sample is determined by purposive
sampling method. Hence 30 companies is selected as the sample. Secondary data
is used in this research. It is formed
panel data obtained from the www.idx.co.id. The documentation technique is used
in collecting the data. Meanwhile, panel data regression analysis is used in
analyzing the data.
The results of this research are (1) Managerial ownership has no effect
significant influence of corporate social responsibility information
disclosure, (2) Leverage has no effect significant influence of corporate
social responsibility information disclosure, (3) Profitability significant
influence of corporate social responsibility information disclosure, (4) Size
significant influence of corporate social responsibility information
disclosure.
Keywords: Corporate sosial
responsibility disclosure, managerial ownership, leverage, profitability, size
Penulis: Diyong Murdi Janra
Kode Jurnal: jpakuntansidd150486
