ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN CSR

Rusi Anawati, Anny Widiasmara

Abstract


This study aims to examine the effect of environmental performance, company size and solvency on the disclosure of Corporate Social Responsibility (CSR) on manufacturing companies listed on the Indonesia Stock Exchange during the 2015-2017 period. Environmental Performance as an independent variable is proxied by the dumy variable. Company size as an independent variable which is proxied by log total assets. Solvency as an independent variable is proxied by DTA (Debt to Total Assets). Disclosure of corporate social responsibility (CSR) proxied by Global Reporting initiatives (GRI). This study uses secondary data obtained from www.idx.co.id the sampling process was carried out using a purposive sampling method and this study used 10 companies. The method used to test the hypothesis is multiple regression analysis. The results showed that environmental performance and company size have a positive effect on CSR disclosure. But solvency does not affect CSR disclosure.
Keywords: Environmental Performance, company size, solvency and CSR disclosure.


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