PENGARUH LEVERAGE, LIKUIDITAS, PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN CSR PERUSAHAAN MANUFAKTUR DI BEI

Abstrak

Corporate Social Responsibility (CSR) is the responsibility of the company not only to its owners or shareholders but also to stakeholders who are related and / or affected by the existence of the company. The purpose of this study is to determine the effect of leverage, liquidity, profitability and company size on CSR disclosure policies in manufacturing companies listed on the Indonesia Stock Exchange. The population of this research is manufacturing companies listed on the Indonesia Stock Exchange during the 2014-2016 period. Data collected by purposive sampling method, obtained as many as 26 companies that became the study sample. The data analysis technique uses multiple linear regression. The results of the analysis show that the variables of leverage, liquidity, profitability and size of the company have a positive and significant effect on CSR policies in manufacturing companies on the Indonesia Stock Exchange in 2014-2016.

Keywords: Corporate Social Responsibility, leverage, liquidity, profitability and company size