PENGARUH KINERJA LINGKUNGAN, SIZE, PROFITABILITAS, UKURAN DEWAN KOMISARIS, PROFILE,LEVERAGE, dan KONSENTRASI KEPEMILIKAN PERUSAHAAN TERHADAP CSR DISCLOSURE DI PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) tahun 2010-2012
Abstract: The aim of this
research was to examine the effect of environmental performance, company size,
profitability, profile, size of board commisioner, leverage, and concentration
of corporate ownership toward corporate social responsibility (CSR) disclosure
of manufacturing company. Dependent variable in this research was CSR
disclosure.
The population of this research is all of the manufacturing company
listed in Indonesia Stock Exchange during 2010-2012. Total sample of this
research was 104 companies. The collection of research data used purposive
sampling method. the data analysis method used is analysis regression and
descriptive statistics.
The result showed that partially environmental performance and profile
has significantly influence toward CSR disclosure. meanwhile partially company
size, profitability,, board of commisioners, and leverage was not significantly
influence toward CSR disclosure. and the last is concentration of corporate
ownership has negative significant influence toward CSR disclosure.
Keywords: corporate social
responsibility (CSR), environment performance, size, profile, profitability,
size of board commisioners, leverage, and company concentration of corporate
ownership
Penulis: Ramanitya Khadifa,
Anis Chariri
Kode Jurnal: jpakuntansidd140904
