PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, LEVERAGE DAN PENGUNGKAPAN MEDIA TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PADA PERUSAHAAN MANUFAKTUR DI SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016-2018

Abstract

Corporate Social Responsibility Disclosure is a firm commitment to
participate in the sustainable economic development to improve the quality of life
and give benefit for environment or the company itself, the local community and
society. The framework of social responsibility reporting concept which can be
used is the Global Reporting Initiative (GRI) in the form of sustainability reports.
However only few companies have disclosed their social responsibility activities
in a sustainability report. The purpose of this study is to examine the influence of
firm size, probability, leverage and media exposure to corporate social
responsibility disclosure. The dependent variable is corporate social
responsibility. Independent variable are firm size, profitability, leverage and
media exposure. This study was used secondary data from annual reports and
financial reports of manufacturing companies which were listed in Indonesia
stock exchange in 2016-2018 period. Samples were 60 manufacturing companies.
This study used purposive sampling method and multiple linear regression as the
analysis method. Before being conducted by regression test, it was examined by
using the classical assumption test. The results of this study indicate that firm size
and profitability not have significant influence to the CSR disclosure meanwhile
the leverage and media exposure have a positive significant influence to CSR
disclosure.