JURNAL BISNIS DAN AKUNTANSI
PENGARUH KARAKTERISTIK PERUSAHAAN DAN PERAN MEDIA TERHADAP CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE
The purpose of this research is to provide empirical evident whether independent commissioners, firm size, size of commissioner, profitability, board of audit committee, leverage, managerial ownership, institutional ownership, and media exposure have significant influence to corporate social responsibility disclosure. Population in this research is all manufacturing companies that are listed in Indonesian Stock Exchange during 2010-2012. Sample are obtained by purposive samling method, and there are 48 samples which result 144 data that meet the sampling criteria. This research uses multiple regression analysis and hypotheses test. The result of this research showed that independent commissioners, size of commissioners, profitability, and media exposure had a significant influence toward corporate social responsibility disclosure. But in the contrary, firm size, board of audit committee, leverage, managerial ownership, institutional ownership had no influence toward corporate social responsibility disclosure.Keyword :Corporate Social Responsibility Disclosure, Independent Commissioners, Firm Size, Size of Commissioner, Profitability and Media Exposure.