PENGARUH KEPEMILIKAN PUBLIK, RETURN ON EQUITY, CURRENT RATIO, UMUR PERUSAHAAN DAN COMPANY SIZE TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONBILITY PADA PERUSAHAAN REAL ESTATE AND PROPERTY YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2011–2014

Abstract

Corporate Social Responsibility (CSR) is a mechanism for an organization to voluntarily integrate social and environmental concerns into its operations and its interaction sakeholders, which exceeds the responsibilities of organizations in the field of law. Companies increasingly realize that the survival of the company depends on the company's relationship with society and the environment in which it operates. This study aimed to examine the effect of public ownership, Return On Equity, the Current Ratio, the age of the company and company size on the disclosure of Corporate Social Responsibility.
The population in this study are all real estate and property company Listed on the Stock Exchange listed on the Indonesia Stock Exchange 2011-2014 period that is equal to 51 companies. The sample used in this study as many as 33 companies to obtain a sample of 132 observation data. The sampling technique used purposive sampling. Statistical analysis was conducted on the multiple linear regression and hypothesis testing.
Based on the results of data analysis can be concluded; There is the influence of public ownership on the disclosure of Corporate Social Responsibility, there is a significant positive effect return on equity on the disclosure of Corporate Social Responsibility, There is no significant positive effect Current Ratio on the disclosure of Corporate Social Responsibility, There is no effect of firm age on the disclosure of Corporate Social Responsibility, there is a positive influence significant company size on the disclosure of Corporate Social Responsibility.
Suggestions in this study is expected to be complete for management in revealing activities which relate to social responsibility in its annual report. Future studies are expected to use a longer period of observation that will provide a greater possibility to obtain actual conditions and increase the number of samples
Keywords: Public Ownership, Return on Equity, the Current Ratio, Age Company, Company Size, Disclosure of Corporate Social Responsibility