Pengaruh Profitabilitas dan Leverage terhadap Pengungkapan Corporate Social Responsibility (CSR) Perusahaan (Studi Kasus pada Perusahaan Manufaktur yang Tercatat di Bursa Efek Indonesia Tahun 2011-2013)

Abstract

This research aimed to examine the effect of profitability and leverage to the level of disclosure of Corporate Social Responsibility (CSR) in manufacturing companies. Profitability in this research was measured using Return On Assets (ROA) and leverage measured by Debt Equity Ratio (DER). This research uses populations manufacturing companies listed in Indonesia Stock Exchange. The data of this research was obtained from secondary data obtained from the Indonesia Stock Exchange in the form of Indonesian Capital Market Directory (ICMD) and the annual report of the company in 2011-2013. The method of collecting sample was purposive sampling technique, which will be sampled population is a population research that meets the criteria of a particular sample. Companies that meet the criteria of the research sample as many as 20 companies. The analysis method used in this research is multiple regression analysis. Based on the results of the research indicate that profitability has a positive and significant impact on the disclosure of CSR, while leverage significant negative effect on the disclosure of CSR.