Analisis Faktor-Faktor yang Mempengaruhi Pengungkapan Tanggung Jawab Sosial Perusahaan (Studiempiris pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Tahun 2009-2011)

Abstract

This study aims to examine the factors that influence disclosure of corporate social responsibility (CSR). Factors which affect the disclosure of corporate social responsibility (CSR), are leverage, profitability, firm age, firm size, and liquidity. The population in this study is manufacturing companies listed on the Indonesia Stock Exchange in 2009-2011 period. The sample is 40 companies which obtained by purposive method sampling. Data analysis used multiple linear regression, F test, t test, the coefficient of determination. We also used normality test, multicollinearity, heteroscedastisity test and autocorrelation test.The results showed that the variable leverage and firm size affect the disclosure of corporate social responsibility (CSR). The significant value are 0.000 it’s less than 0.05. Variable profitability, company age, and liquidity does not affect the disclosure of corporate social responsibility (CSR), because to significance more than 0.05.The future research should be used the accurate index for measuring CSR in manufacturing industries in Ind