ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUHI TINGKAT CORPORATE CHARITABLE CONTRIBUTIONS (Studi Pada Perusahaan yang Terdaftar di Bursa Efek Indonesia tahun 2012)

Abstract

This study aims to analyze factors influencing level of corporate charitable contributions. The corporate charitable contributions are measures by amount of dollars or a large amount of funds expended for the company’s charity program published in the company’s annual report. The sample of this study consist of 169 listed companies from nine industry sectors in 2012. The selections sample is using purposive sampling method. Multiple regression analysis are employed to analyze the data. The multiple regression analysis to examined the factors that influence level of corporate charitable contributions. The result of this study indicate that company size, profitability, and ownership have a positive significant effect on the level of corporate charitable contributions. This findings are consistent with legitimacy theory that firms make charitable contributions. In order to legitimate their activities and to show that they are responsive to the society