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PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP CSR PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI
This main aims of this study is to test whether the company’s characteristic which consists of profitability, type
of industry, leverage, company size, company growth, foreign shareholder ownership, and size of board of
directors affect the corporate social responsibility. The samples are manufacturing companies which are listed in
Indonesia Stock Exchange in the year of 2010-2012. The samples have been selected by using purposive sampling
method and 27 companies have been selected as samples. The data is the secondary data that is in the form of
annual financial statement (annual report) and manufacturing company’s financial statement which has been
published. The results of this study show that: (1) profitability does not affect the corporate social responsibility,
(2) the type of industry has no effect on the corporate social responsibility, (3) leverage has no effect on the
corporate social responsibility, (4) the company size effect on the corporate social responsibility, (5) the company
growth has no effect on the corporate social responsibility, (6) foreign shareholder ownership has no effect on the
corporate social responsibility, (7) size of board of directors has no effect on the corporate social responsibility
Keywords: corporate social responsibility, profitability, leverage, company’s characteristic.
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