PENGARUH MEDIA EXPOSURE, UKURAN PERUSAHAAN, LEVERAGE DAN STRUKTUR KEPEMILIKAN SAHAM TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Tahun 2013-2015)
Abstract
This research aims to determine: 1) media exposure affect the disclosure of CSR, 2) the size of the company's positive effect on the disclosure of CSR, 3) leverage positive effect on the disclosure of CSR, 4) institutional ownership positively affects the disclosure of CSR, 5) foreign ownership positive influence on CSR disclosure.
Research was conducted on the annual report of companies listed on the Stock Exchange Indonsesia (BEI) using 39 companies from years 2013-2015 as the sample. Sampling using purposive sampling method. Anaslisis data using descriptive statistics test, classic assumption test consists of normality test, autocorrelation, multicollinearity test, test heteroskeidastisitasdan hypothesis testing using multiple linear regression.
Results of the study: 1) media exposure affect the disclosure of CSR, 2) the size of the company does not have positive influence Disclosure of CSR, 3) the leverage effect on Disclosure of CSR, 4) institutional ownership has no effect on the disclosure of CSR, 5) foreign ownership positively affects Disclosure of CSR.