ANALISIS PENGARUH TIPE INDUSTRI, UKURAN PERUSAHAAN, LEVERAGE DAN PROFITABILITAS TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA TAHUN 2012-2014

Abstrak

In this research has the objective to determine the effect of type of companies, firm size, leverage, and profitability of the Corporate Social Responsibility (CSR) in manufacturing companies in the Indonesia Stock Exchange Year 2012 to 2014 either partially or simultaneously.The hypothesis in this study are: Suspected company type, company size, leverage, and profitability has a significant influence on Corporate Social Responsibility (CSR) in manufacturing companies in the Indonesia Stock Exchange Year 2012 to 2014 either partially or simultaneously.Data needed in this research is secondary data obtained from the financial statements of companies listed on the Stock Exchange, respectively, where the sample is 33 companies with year study period from 2012 to 2014 with the number of research data is 384 data. Analysis of the data used in this research is multiple linear regression, t test, F test and coefficient of determination. The results of data analysis in this study can be concluded that the type of industry, company size and profitability influence on Corporate Social Responsibility (CSR) in manufacturing companies in the Indonesia Stock Exchange Year 2012 to 2014, while the leverage does not affect the Corporate Social Responsibility (CSR) in manufacturing companies in the Indonesia Stock Exchange Year 2012-2014