Faktor-Faktor yang Mempengaruhi Pengungkapan Tanggung Jawab Sosial Perusahaan (Studi Kasus pada Perusahaan Manufaktur di Bursa Efek Indonesia Tahun 2015-2018)

Abstract

Corporate Social Responsibility (CSR) is a corporate responsibility not only to its owners or shareholders but also to the relevant stakeholders and/or affected by the existence of the company. The purpose of this study was to determine the effect of profitability, company size, public ownership share, and media exposure to the disclosure policy of corporate social responsibility (CSR) to the companies listed In Indonesia Stock Exchange. The population of this study is manufacturing companies listed in Indonesia Stock Exchange during the period 2015-2018. Data collected by purposive sampling method, as many as 592 companies obtained a sample of 33 of Corporate Social Responsibility (CSR) on manufactur companies listed in Indonesia Stock Exchange in the year 2015 to 2018. Analysis using multiple linear regression. Data analyzed by using descriptive statistic analyze technique, classic assumption test and hyphotheses test are using doubled regresion. The result showed that media exposure have effect to CSR but profitability, company size, and public ownership share have not effect in disclosure of CSR.