ANALISIS PENGARUH KARAKTERISTIK PERUSAHAAN, KINERJA KEUANGAN DAN GOOD CORPORATE GOVERNANCE (GCG) TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN (Studi Pada Perusahaan Yang Masuk Index KOMPAS 100 di BEI Tahun 2008-2010)

Abstract

The purpose of this study is to analize the influence of the characteristics of company [SIZE, Type industry (BASE)], financial performance [liquidity (LIK),leverage (LEV) and Profitability (PRO)], Good Corporate Governance (GCG)[Public Ownership (PUB), The Board of Commissioners (KOM),] towards the disclosure of corporate social responsibility (CSR) on Index KOMPAS 100 companies listed in Indonesia Stock Exchange 2008-2010 period. This research uses purposive sampling method for taking samples. Analysis technique which is used in this research is multiple linier regression analysis. Based on the statistical F shows that the model is fit because it has a significant value less than 5% of alpha value (α). Meanwhile, based on statistical T test shows that the LIK has a significant positive impact on CSR because it has a significant value less than 5%. Meanwhile, SIZE, BASE, LEV, PRO, PUB and KOM are not influencing on CSR because it has a significance value more than 5%. Result of the analysis shows that predictive ability of the seven independent variables(SIZE, BASE, LIK, LEV, PRO, PUB) is 17,3% and it has shown by adjusted R2 value, the rest 82,7% is influenced by other variables outside the model of the research.