The Effect of The Characteristics of The Company On The Disclosure Of Corporate Social Responsibility (Empirical Studies On The Coal Industry Listed in Indonesia Stock Exchange in 2011-2013)
Abstract: This
study aims to identify and analyze the effect of profitability, leverage, firm
size, and size of board of commisioner on the disclosure of social
responsibility in the Coal industry that listed in Indonesia Stock Exchange
period 2011-2013. The first hypothesis is profitability has positive effect on
Corporate Social Responsibility (CSR) disclosure, the second hypothesis is
leverage has negative effect on Corporate Social Responsibility (CSR)
disclosure, the third hypothesis is size firm has positive effect on Corporate
Social Responsibility (CSR) disclosure, the fourth hypothesissize of board of
commisioner is has positive effect on Corporate Social Responsibility (CSR)
disclosure.Measurement of corporate social responsibility is based on the
category of the Global Reporting Index (GRI) G3 Guideliness is seen in the
company's annual financial statements. The sample in this study is coal
industry that listed in Indonesia Stock Exchange 2011-2013. Sampling technique
used in this study is purposive sampling, so that obtained 15
companies.Profitability measured by Return on Assets (ROA), leverage is
measured using a Debt Equity Ratio (DER), Company size is measured by total
assets, and size of board of commisioner is measured by amount
ofcommissionersinthe company. The technique of data analysis done with the
classical assumption, hypothesis testing using multiple linear regression
analysis using SPSS 18.0 for windows. The results showed that in partial
profitability, firm size, and size of board of commisioner has positive
influence on CorporateSocial Responsibility (CSR) disclosure in the coal
industry are listed in the Indonesia Stock Exchange, while the variable
leverage negatively affects Corporate Social Responsibility (CSR) disclosure
inthe coal industry are listed in the Indonesia Stock Exchange.
Keywords: Profitability;
Leverage;Company Size;Size of Board of Commisioner Corporate Social
Responsibility (CSR)
Penulis: Indrayenti, Velycia
Kode Jurnal: jpakuntansidd150624
