JURNAL BISNIS DAN AKUNTANSI
FAKTOR–FAKTOR YANG MEMPENGARUHI CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE
The purpose of this research is to examine the effect of profitability, leverage, audit firm, company size, listing age, board of commissioner and independent commissioner to corporate social responsibility disclosure. Data were taken from manufacturing companies in Indonesia which are listed in Indonesia Stock Exchange for the period 2011 until 2014. Only 56 companies meet the criteria and taken as sample. The statistical used in this research was multiple regression. This research showed thatKeyword :Corporate Social Responsibility Disclosure, Profitability, Leverage, Audit Firm, Company Size, Listing Age, Board of Commissioner and Independent Commissioner.