Pengaruh Ukuran Perusahaan, Ukuran Dewan Komisaris, Profitabilitas, Leverage, dan Tingkat Likuiditas Terhadap Pengungkapan Pertanggung Jawaban Sosial Perusahaan (Studi Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar di BEI tahun 2013-2015)

Abstract

This research aimed to examine the effect of firm size, size of board of commissioner, profitability, leverage and liquidity to the disclosure of corporate social responsibility. The population in this research is the industry sector of consumer goods in manufacturing companies listed in Indonesia Stock Exchange for the period of 2013-2015. The total amount of samples used in this research is 90 companies which was chosen with purposive samping method. The period is begun from 2013 since at that year the new version of GRI (GRI v 4) is launched as the improvement of the old version. Whereas industry sector of consumer goods is chosen since that company is a high profile company which have a big impact to environment and society. The result of this research showed that the variabel of firm size and size of board of commissioner significantly-positive influence the disclosure of corporate social responsibility, whereas the variabel of profitability, leverage, and liquidity is not significantly influence to the disclosure of corporate social responsibility.