Pengaruh Profitabilitas, Leverage, Firm Size dan Ukuran Dewan Komisaris terhadap Pengungkapan Tanggung Jawab Sosial Perusahaan (Studi Empiris pada Perusahaan Sub Sektor Industri Dasar dan Kimia yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2016)
Tya Sarinastiti dan Wartono

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Abstract

Every company's operational activities have risks and impacts on external parties. This makes the reason for the implementation of CSR in the company. CSR activities are conducted so that the company is responsible for any impacts. The company sub sector of basic and chemical industry is the object in this research. Sampling using purposive sampling method. Based on hypothesis testing showed that profitability positively significant to CSR disclosure, leverage significant negative effect on CSR disclosure, firm size have significant positive effect on CSR disclosure and board size have positive significant effect on CSR disclosure.

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Keywords
Profitability, Leverage, Firm Size, Board of Commissioners, CSR

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