PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY
    Volume: Vol. 1, No. 1, Juni 2017
    Penulis: Fallen Vinanita Noor, Adi Prihanisetyo date: 2017-08-03

    ABSTRACT

    The research is to conducted to test the independent variable on the dependent variable using multiple regression analysis. The independent variables in this study is the size of the company measured by the value of corporate assets that dilogaritma naturalkan, and the company's profitability as measured by return on assets formula (ROA). While the dependent variable used in this study is the disclosure of Corporate Social Responsibility (CSR) as measured by the Corporate Social Responsibility Index (CSRI). The object of research used in this study is a mining company listed on the Indonesia Stock Exchange (IDX) since 2011-2014. Results showed variable size and profitability of the company simultaneously affect the disclosure of Corporate Social Responsibility (CSR) in a mining company listed on the Indonesia Stock Exchange (BEI) in 2011-2014. Meanwhile, when tested in partial or individually, variable firm size affect the disclosure of Corporate Social Responsibility (CSR) in a mining company listed on the Indonesia Stock Exchange (BEI) in 2011-2014. Similarly, the variable profitability of companies also affect the disclosure of Corporate Social Responsibility (CSR) in a mining company listed on the Indonesia Stock Exchange (BEI) in 2011-2014.

    Keyword : company size, profitability, the disclosure of Corporate Social Responsibility.

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