PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

LUKITO, HERVIA (2014) PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA. S2 thesis, Universitas Mercu Buana Jakarta - Menteng.

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Abstract

Company development should be considered from the social aspects (people), the environment (planet), in addition to the economic aspects (profit). Each company differs in the corporate social responsibility implementation. The purpose of this study is to analyze the effect of company characteristics such as, industry type (profile), firm size (Size), profitability, leverage as independent variable and company growth (growth) as and Corporate Social Responsibility Disclosure as the dependent variable. This research uses secondary data collected from the annual reports of 48 manufacturing companies listed in Indonesia Stock Exchange (IDX). The data analysis technique applied is multiple regression. The results indicate that the variable such as profile, size and profitability have a significant effect to Corporate Social Responsibility Disclosure and simultaneously profile, size, profitability, leverage and growth variable affec Corporate Social Responsibility Disclosure. Keywords : Corporate Social Responsibility Disclosure, profile, size, profitability, leverage, growth.

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