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PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY

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The purpose of this research is to test and to show empirical evidences of the influence of company
characteristics (firm size, profitability, type of industry / company profile, the size of board of commissioners,
and leverage) to the disclosure of corporate social responsibility. This research is a research that is carried out
by using quantitative approach with secondary data as its source of data. Documentation technique is the
annual report of manufacturing company which has been obtained from the Indonesia Stock Exchange is used as
the data collection technique. The multiple linear regressions are used as the analysis technique. The result of
the research shows that profitability, leverage, type of industry (profile), and firm size do not have any influence
to the disclosure of corporate social responsibility whereas the size of board of commissioners has positive
influence to the corporate social responsibility.

Keywords: Corporate Social Responsibility, Profitability, Leverage, Type of Industry (profile), Firm Size, and the
Size of Board of Commissioners.

ABSTRAK
Penelitian ini bertujuan untuk menguji dan menunjukkan bukti empiris pengaruh karakteristik
perusahaan (ukuran perusahaan, profitabilitas, tipe industri/profile perusahaan, ukuran dewan
komisaris, dan leverage) terhadap pengungkapan tanggung jawab sosial perusahaan. Penelitian ini
merupakan penelitian dengan menggunakan pendekatan kuantitatif dengan data sekunder sebagai
sumber datanya. Teknik pengumpulan data dalam penelitian ini menggunakan teknik dokumentasi,
yaitu annual report perusahaan manufaktur yang diperoleh dari Bursa Efek Indonesia. Teknik analisis
yang digunakan adalah regresi linier berganda. Hasil dari penelitian menunjukkan bahwa
profitabilitas, leverage, tipe industri (profile), dan ukuran perusahaan tidak berpengaruh terhadap
pengungkapan corporate social responsibility. Sedangkan ukuran dewan komisaris berpengaruh positif
terhadap corporate social responsibility.

Kata Kunci : Corporate Social Responsibility, Profitabilitas, Leverage, Tipe Industri (Profile), Ukuran
Perusahaan, dan Ukuran Dewan Komisaris.

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Ketersediaan

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Informasi Detil

Judul Seri

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No. Panggil

A14/665 Ari p

Penerbit

New Delhi : ., 2014

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

A14/665

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subyek

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Info Detil Spesifik

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Pernyataan Tanggungjawab

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Versi lain/terkait

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