Analisis Pengaruh Size, Profitabilitas Dan Leverage Terhadap Corporate Social Responsibility Disclosure

Studi Empiris Pada Perusahaan Jasa Sektor Property Dan Real Estate Yang Terdaftar Di Bursa Efek Indonesia Tahun 2016

  • Savina Maya Trinanda STIE Widya Gama Lumajang
  • Yahdi Yahdi STIE Widya Gama Lumajang
  • Noviansyah Rizal STIE Widya Gama Lumajang
Keywords: Size, profitability, leverage, GRI index, Corporate Social Responsibility, CSR

Abstract

This study aims to determine and analyze the influence of company size, profitability and leverage of social responsibility disclosures of listed property and real estate services company in Indonesia Stock Exchange in 2016 (BEI). Measurement of corporate social responsibility is based on thecategory of the Global Reporting Index (GRI) version 3.0 is seen in the company's annual financial report.The population in this study is a company registered in the Indonesia Stock Exchange in 2016. Of the 44 companies listed,only 35 companies that meet the criteria of the study sample has been determined. The data analysis technique with classical assumption test. Testing of hypotheses using multiple linear regression analysis with SPSS 25.0 for windows.The results showed that Partially, size and leverage significant positiveeffect on Corporate Social Responsibility Disclosure, while profitability does not significantly affect the company's Corporate Social Responsibility Disclosure.

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Published
2018-08-24