Pengaruh Ukuran Perusahaan, Profitabilitas, Leverage, Ukuran Dewan Komisaris Dan Kepemilikan Manajerial Terhadap Pengungkap- An Corporate Social Responsibility (CSR) Industri Perbankan di Indonesia

Abstract

This study aimed to analyze the effect of firm size, profitability,leverage,the size of the commissioners boardand managerial ownership on the corporate social responsibility disclousure. The population is banking industries listed on the Indonesia Stock Exchange (IDX) during the years 2009-2011. The sample is 12 companies which collected by purposive sampling method. Content analysis and multiple regression analysis were used to examine the effect of firm size, profitability, leverage, the size of the commissioners board and managerial ownership on the corporate social responsibility disclousure. The results showed that firm size affect significantly the disclosure of corporate governance (p value=0.001). The other independent variables such as: profitability, leverage, the size of the commissioners board and managerial ownership do not affect the disclosure of corporate social responsibility. The future researchers should add the other variables which have effect on the CSR disclosure. They are the type of industries, IOS, auditor quality etc.