Pengaruh Karakteristik Perusahaan terhadap Pengungkapan Pertanggungjawaban Sosial Perusahaan Pertambangan Minyak Mentah dan Gas Bumi yang Terdaftar di BEI Tahun 2014-2018

Abstract

This research aims to analyze how the influence of corporate characterics on Corporate Social Responsibility Disclosure. There are 4 variables used in this research that corporate social responsibility disclosure as dependent variable, and firm size profitability, leverage as independent variables. The population used in this study were mining companies listed on the Indonesian Stock Exchange at 2014-2018 where the total population was used by 10 companies. The sampling technique used was purposive sampling technique in which the number of samples obtained in this study were 8 companies. The tests used in this study are classical assumption test (normality, multicollinearity, autocorrelation, and heteroscedasticity) and hypothesis testing (T test, F test andregression test). Based on the result of simultaneous test can be concluded that the firm size, and debt to asset ratio significantly affects the disclosure of corporate social responsibility, but return on asset have no significant affect on the disclosure of corporate social responsibility. Based on the partial test results can be concluded that firm size, return on asset, debt to asset ratio significantly impact the corporate social responsibility disclosure.