PENGARUH TIPE INDUSTRI, PROFITABILITAS, UKURAN PERUSAHAAN DAN LEVERAGE TERHADAP CORPORATE SOCIAL RESPONSIBILITY EXPENDITURE DAN CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE
Abstract
This research aimed to analyze the influence of industry type, profitability, firm size, and leverage to Corporate Social Responsibility (CSR) Expenditure and Corporate Social Responsibility (CSR) Disclosure. The dependent variables in this research were Corporate Social Responsibility (CSR) Expenditure and Corporate Social Responsibility (CSR) Disclosure. The independent variables in this research were industry type, profitability, firm size, and leverage. The samples in this research were 367 companies listed in Indonesia Stock Exchange 2015-2016 selected through purposive sampling.
The result showed that industry type and profitability positively and significantly influence Corporate Social Responsibility (CSR) Expenditure. Firm size and leverage did not influence Corporate Social Responsibility (CSR) Expenditure. Industry type and profitability positively and significantly influence Corporate Social Responsibility (CSR) Disclosure. Firm size and leverage did not influence Corporate Social Responsibility (CSR) Disclosure.
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