Pengaruh Struktur Corporate Governance, Leverage, Size, dan Profitabilitas terhadap Pengungkapan Corporate Social Responsibility (CSR) dalam Laporan Tahunan (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2015-2017)

Abstract

The purpose of this study is to find out empirical evidence about the effect of corporate governance, leverage, size, and profitability on corporate social responsibility disclosure in the annual report. The population of this study is all manufacturing companies listed on the Indonesia stock exchange (BEI) for the period 2015-2017. The sample in the study was 132 manufacturing companies that had been selected by purposive sampling method. Analysis method using multiple linear regression analysis techniques. The result show that profitability has a significant effect on corporate social responsibility disclosure, while corporate governance is proxied in the independent board of commissioners and audit comitee, leverage, and size does not affect corporate social responsibility disclosure.