PENGARUH UKURAN PERUSAHAAN, LEVERAGE, PROFITABILITAS, CAKUPAN OPERASIONAL PERUSAHAAN, DAN SERTIFIKASI ISO 14001 TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (Studi pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2012-2013)
Abstract: This study aims to
test empirically the effect of firm size, leverage, profitability, operational
scope of the company, the certification of ISO 14001 on the disclosure of corporate
social responsibility in manufacturing companies in Indonesia. Samples were
taken by using purposive sampling then selected with predetermined criteria and
obtained a sample of 192 companies. This study uses secondary data, annual
report manufactur companies listed in Indonesia Stock Exchange 2012-2013. Data
analysis techniques used in this research is multiple linear regression
analysis technique. The results showed that the variable size of the company
and ISO 14001 certification has a positive significant effect on the disclosure
of corporate social responsibility. While variable leverage, profitability, and
operational coverage th```e company has no significant effect on the disclosure
of corporate social responsibility.
Keywords: CSR disclosure, firm
size, leverage, profitabiltiy, the company's operational scope, ISO 14001
certification
Penulis: Adetya Agung Kusumo
Bawono, Haryanto
Kode Jurnal: jpakuntansidd150794
