FAKTOR-FAKTOR YANG MEMENGARUHI PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (Studi Empiris Pada Perusahaan Yang Terdaftar Di Daftar Efek Syariah (DES) Tahun 2013-2015)
Abstract
This study aims to empirically examine the factors that affect the disclosure of Corporate Social Responsibility in companies listed in the List of Islamic Securities (DES) Period 2013-2015.
Research was conducted on the annual financial statements published in the List of Islamic Securities using a sample of 303 companies. Sampling using purposive sampling method. The data used is the cross section of the years 2013-2015. The technique of collecting data from the annual report in Indonesia and anaslisis data using descriptive statistics test, classic assumption test. Hypothesis testing is done using a multiple linear regression analysis.
The results showed that the size of the company has a positive influence signifika against pengungkapa CSR, the age of the company does not have a significant positive effect on the disclosure of CSR, profitability has a significant positive effect on the disclosure of CSR, the growth of the company does not have a significant positive effect on CSR disclosure, and board size effect significant positive towards CSR disclosure.