PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE DAN IMPLIKASINYA TERHADAP EARNING PER SHARE (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia)

Abstract

This study examined the influence of the firm characteristics to Corporate Social Responsibility Disclosure (CSRD) and the implications to Earning Per Share (EPS). This study is divided into two part. The first study was to test the influence of the firm characteristics to the CSRD. The second study was to test the influence of the CSRD to EPS. This study used two models of regression analysis. In the first model using multiple linear regression to examine the influence of firm characteristics on the CSRD made by the firm. In the second model using simple linear regression to examine the influence CSRD to EPS on the firm. Samples of this study was the manufacture company's annual report listed on the Indonesia Stock Exchange in 2010-2011. The results of this study indicated that in the first regression model, the characteristics of companies consisting of firm size and board of commissioners have a positive influence to CSRD that made by firm. This can be seen on t-calculated value of the two variables is greater than t-table and have a probability value of less than alpha 0.05 with a positive beta value. Other variables consisting of profitability, levels of leverage, management ownership and audit committee does not affect the CSRD. For the second model, CSRD have a positive effect to the earning per share. This can be seen on t-calculated value of the four variables is greater than t-table and have a probability value of less than alpha 0.05 with a positive beta value.