Pengaruh Profitabilitas Dan Size Perusahaan Terhadap Pengungkapan Tanggung Jawab Sosial Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia

Abstract

This study aims to determine and analyze the influence of profitability and company size of social responsibility disclosures of listed companies in Indonesia Stock Exchange (BEI). The data used in this study were obtained from the Annual Financial Statements of companies which was published through the website www.idx.com. The population used in this research are manufacture that were listed on the Indonesian Stock Exchange in 2010-2012, where the total population was used as many as 131 companies and the samples used in this research is 20 companies were taken by purposive sampling. Techniques of data analysis in this study using multiple regression analysis. The results of this research indicated that in partially showed that profitability and company size variables have unsignificant effect to corporate social responsibility disclosure. Based on the test results of simultaneous tests can be concluded that the profitability and company size variables significantly effect to corporate social responsibility disclosure

100503182