FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN TANGGUNG JAWAB SOSIAL (CSR) PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA PERIODE 2012-2015
Abstract
The purpose of the research aims to understand the influence of leverage, ownership of share of public, media disclosure, board of commissioners, age of the company to the disclosure of corporate social responsibility (CSR) in manufacturing companies at The Indonesian Stock Exchange the period 2012-2015.
The study used purposive sampling method in order to collect the sample. The population of the research is all manufacturing that have and listed in Indonesia stock exchange 2012-2015 period. Of the population as many as 160 manufacturing companies obtained 40 manufacturing companies as sample with a period 4 year (2012-2015). Data analyzed by using analysis linear regression multiple.
Hyphotesis test result in this study show that ownership of share of public and media disclosure of the companies that has positive effect toward the disclosure CSR, and lavarage variable negative effect toward the disclosure CSR, while other variable such as board of commissioners, and age of the company has no effect toward the disclosure CSR