PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL (Studi Empiris pada Perusahaan yang Terdaftar di Jakarta Islamic Index Tahun 2013-2015)
Abstract
This study aimed to analyze the influence of public ownership, the company's growth, profitability, board size, the size of the audit committee, company size, and age of the company on the disclosure of corporate social responsibility. Corporate social responsibility is the dependent variable in this study. while the independent variable is the public ownership, the company's growth, profitability, board size, the size of the audit committee, company size, and age of the company. Samples 63 companies listed in the Jakarta Islamic index for the years 2013-2015. This study using purposive sampling criteria. Based on the analysis that has been done shows that the public shares, the company's growth, profitability, and the size of the company does not affect the disclosure of corporate social responsibility. While the board size, the size of the audit committee, and the life of the company positive effect on the disclosure of corporate social responsibility.