FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR)

Abstract

The purpose of this study was to analyze the disclosure of CSR (Corporate Social Responsibility) in the annual report the company profile and influence on the disclosure of CSR. This study uses company size, board size, board age, leverage, profitability, woman in board, board meetings and industry profile as independent variable, and CSR as dependent variable, the object of research is annual reports that listed on Bursa Efek Indonesia in 2014. Testing hypothesis in this study using multiple regression method. The results of this study indicate that independent variable, board size positive and significant effect on disclosure of CSR. While industry profile that consists of three main sectors,only service sector companies that significantly affect disclosure of CSR. Last, independent variables together have an effect on the disclosure of CSR at 0.165.