PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, UKURAN DEWAN KOMISARIS DAN KEPEMILIKAN ASING TERHADAP PENGUNGKAPAN CSR (CORPORATE SOCIAL RESPONSIBILITY)
Abstract
This study aims to analyze the Influence of Profitability, Company Size, Board of Commissioner Size, Foreign Ownership of CSR Disclosure at Mining, Agricultural and Chemical Companies Listed on BEI in 2015 and 2016. The subjects in this research are mining, plantation and chemical companies listed on the BEI in 2015 and 2016. The number of companies sampled is 38 companies selected using purposive sampling method.The analysis used is multiple linear regression analysis.
Based on the analysis that has been done, the result shows that profitability, firm size, and board size have positive influence on CSR disclosure. Meanwhile, foreign ownership variables negatively affect CSR disclosure.