ANALISIS PENGARUH PROFITABILITAS, LEVERAGE, UKURAN PERUSAHAAN, TIPE INDUSTRI, DAN PENGUNGKAPAN MEDIA TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2014)
Abstract: The purpose of this
study is to examine the influence of proftitability, leverage, firm size, industry
classification and media exposure to Corporate Social Resposibility disclosure.
The dependent variable is Corporate Social Resposibility disclosure.
Independent variable are protfitability, leverage, firm size, industry
classification and media exposure. This study was used secondary data from
annual reports of manufacturing companies which were listed on Indonesia Stock
Exchange in 2014. Samples were 111 manufacturing companies. This study used
purposive sampling method and multiple linear regression as the analysis method.
Before being conducted by regression test, it was examined by using the
classical assumption tests. The results of this study indicate that
profitability and leveragedid not have significant influence to the CSR
disclosure meanwhile the firm size,industry classification and media exposure
have a positive significant influence to CSR disclosure.
Keywords: CSR disclosure,
profitability, leverage, firm size, industry classification, media exposure
Penulis: Rheza Dwi Respati, P.
Basuki Hadiprajitno
Kode Jurnal: jpakuntansidd150715
