PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP PELAPORAN CSR SERTA EFEKNYA PADA KINERJA PERUSAHAAN DI MASA DEPAN

Abstract

This study aims to analyze the effect of board size, foreign ownership, firm size, profitability, and leverage on corporate social responsibility (CSR) and the possible effect of CSR reporting on a firm’s future performance. The analysis used independent variable of board of size company, the foreign ownership, profitability, company size, and the company’s leverage. The dependent variable is the effect of CSR reporting on a firm’s future performance. The intervening variable is the corporate social responsiility (CSR). The sample used is secondary data from the Indonesia Stock Exchange (BEI) is a manufacturing company's annual report in 2011. Samples were taken at purposive sampling from the 148 manufacture companies. Seventy-one manufacture companies established as sample to meet several requitments. Variable board of size company, the foreign ownership, profitability, company size, and the company’s leverage were analyzed using multiple linear regression, with hypothesis testing of statistic t and statistic F. The results of this research indicate that board of size and size company is significantly positive influence the reporting CSR. While the foreign ownership, profitability, and company’s leverage does not have a significant influence on the reporting CSR and the reporting CSR does not have a significant influence on performance return on equity on a firm’s future performance but it is sicnificantly influence on company’s future stock return