PENGARUH KINERJA LINGKUNGAN, PROFITABILITAS, LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DI INDONESIA (Studi pada Perusahaan Pertambangan yang terdaftar di BEI 2010-2016)

Abstract

Many companies in Indonesia haven’t done disclosure of CSR, especially in mining companies. Those aren’t responsible for the environment and become the cause of environmental damage in Indonesia. This study aims to determine the effect of environmental performance, profitability, leverage and company size on corporate social responsibility disclosure in Indonesia at mining companies listed in Indonesia Stock Exchange (IDX) period 2010-2016. The research data is taken from the financial report, annual report and sustainability report issued by mining companies listed on BEI. Data collection using purposive sampling method at mining companies listed in BEI period 2010-2016. The sample used is 9 companies. The method of this analysis research is using panel data regression. The results of this study indicate that environmental performance, profitability and leverage have no significant effect on CSR disclosure, while firm size is negatively significant to CSR disclosure. The larger the size of a company the more the company doesn’t disclose the CSR. Large corporations are relatively non-disclosure of CSR because the company is engaged in environmentally vulnerable areas, so the company chooses not to disclose it.