Authors:
Dwita Puji Lestari
and
Tita Deitiana
Affiliation:
Trisakti School of Management, Indonesia
Keyword(s):
Corporate Social, Responsibility, Disclosure, Firm Size, Profitability, Leverage, Board of Commissioner, Industry Type, Managerial Ownership, SRI-KEHATI Index.
Abstract:
The purpose of this research is to empirically test and analyse the influence of firm size, profitability, leverage, board of commissioner, industry type, and managerial ownership on corporate social responsibility disclosure, and also to compare and to improve the results of prior researches. The objects used in the research are companies listed in SRI-KEHATI index in Indonesia Stock Exchange over the 7-year period 2010-2016. The purposive sampling is used to obtain 8 companies listed in SRI-KEHATI index that meet the criteria, and they are analysed using descriptive statistics and multiple linear regression to test the hypotheses. The research finding can be summarized as follows; firm size, profitability, leverage, and board of commissioner influence corporate social responsibility disclosure while industry type and managerial ownership do not.