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JURNAL BISNIS DAN AKUNTANSI
Vol. 14, No. 2a, Is. 4, November 2012, Hlm. 91-102

PENGARUH FIRM SIZE, PROFITABILITAS, LEVERAGE, KEPEMILIKAN SAHAM PUBLIK, DAN MEDIA EXPOSURE TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PADA PERUSAHAAN MANUFAKTUR SEKTOR BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA

MARIS AGUNG T

STIE Trisakti
maris@stietrisakti.ac.id

 

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http://www.tsm.ac.id/JBA/JBAVOL14/PENGARUH FIRM SIZE, PROFITABILITAS, LEVERAGE, KEPEMILIKAN SAHAM PUBLIK, DAN MEDIA EXPOSURE TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PADA PERUSAHAAN MANUFAKTUR SEKTOR BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA

ABSTRACT:

The purpose of this research are to test and analyze empirically the influence of firm size, profitability, leverage, public ownership, and media exposure. This study was also to compare the result of previous research with this research. Sample used in this research is corporate social responsibility disclosure on consumer goods sector manufacturing companies listed in Indonesian Stock Exchange for period 2010-2013. The purposive sampling is used as sampling technique to obtain 17 companies met the criteria and were analyzed using descriptive statistics and panel data regression with random effect model to test the hypotheses. The result of this research shows that firm size influence to corporate social responsibility disclosure, while profitability, leverage, public ownership, and media exposure do not influence to corporate social responsibility disclosure. In addition, overall the independent variables influence to corporate social responsibility disclosure simultaneously.

Keyword :Firm Size, Profitability, Leverage, Public Ownership, Media Exposure, and Corporate Social Responsibility Disclosure.
 
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