Pengaruh Profitabilitas, Ukuran Perusahaan, Dan Corporate Governance Terhadap Corporate Social Responsibility Disclosure

Abstract

The Purpose of this research is to examine Direct and Indirect Effect of Profitability, Size Firm, and Corporate Governance to the Extend of Corporate Social Responsibility Disclosures. we have collected and created a new data set taken from website IDX.co.id, for Annual Report of Mining Industries in Indonesia which has period 2013-2015 .Using the purposive sampling method, the number of sample obtained 36 Mining Corporate. This research using Partial Least Square to analyze the Direct and Indirect effect of Profitability, Size Firm and Corporate Governance to CSR Disclosure. General insights from our empirical study shows that Profitability has no significant effect to CSR Dislossure accroding to either Direct or Indirect effect model, and Size Firm has negative and significant effect to CSR Disclosure according to Direct and Indirect effect model and Corporate Governance has positive and significant effect to CSR Disclosure yet its mediator of Profitability and Size Firm to CSR Disclosure.