FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) (STUDI PADA PERUSAHAAN REAL ESTATE AND PROPERTY YANG TERDAFTAR DIBURSA EFEK INDONESIA PERIODE TAHUN 2013-2015)

Abstract

The purpose of this study was to determine the effect of Factors Affecting Level Disclosure of Corporate Social Responsibility (Csr) (Studies in Real Estate And Property Company Listed on the Indonesia Stock Exchange Period 2013-2015). ). The population used in this study is a company belonging to the sector of Real Estate and Property listed on the Indonesia Stock Exchange the period 2013 to 2015 that reported financial data is complete and published in Indonesian Capital. The results of research show that the variable board size berpengaruhterhadap CSR in the Real Estate and Property that terdaftardi Indonesia Stock Exchange in 2013-2015. The variable proportion of independent commissioners has no effect on the company's CSR Real Estate and Property that terdaftardi Indonesia Stock Exchange in 2013-2015. Variable size of the audit committee has no effect on CSR in companies in the Indonesia Stock Exchange. Institusionalberpengaruh ownership variables to CSR in its Real Estate and Property that terdaftardi Indonesia Stock Exchange in 2013-2015. Institutional ownership variable does not berpengaruhterhadap CSR in Companies Real Estate and Property that terdaftardi Indonesia Stock Exchange in 2013-2015