FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN TANGGUNGJAWAB SOSIAL (Studi pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2010-2015)

Abstract

To maintain the social environment is very important to improve the good
image and build community trust that will positively impact on the continuity of the
company continuously. This study aims to analyze empirically the effect of firm size,
profitability, leverage, managerial ownership, board size, firm age and liquidity to
social responsibility disclosure.
The population in this study are all manufacturing companies listed in
Indonesia Stock Exchange (BEI) in the period of 2010 to 2015 the number of 144
companies.. The sampling technique used purposive sampling. Statistical analysis
was conducted on the multiple linear regression and hypothesis testing.
The results of data analysis can be concluded; There is no positive effect of firm
size on the disclosure of social responsibility, There is a significant positive effect of
profitability on the disclosure of social responsibility, there is no effect of leverage on
the disclosure of social responsibility, influences of managerial ownership on the
disclosure of social responsibility, influences of board size on the disclosure of social
responsibility, are effect of age on the company's social responsibility disclosure,
liquidity There is no effect on the disclosure of social responsibility.
Suggestions in this study is that better measurement of CSR disclosure and to
explain all the industries that exist, , but other industries that listing on the Stock
Exchange.
Keywords: Company Size, Profitability, Leverage, Managerial Ownership, the size
of the Board of Commissioners, Age Company, Liquidity, Disclosure,
Social Responsibility