KINERJA KEUANGAN, POLITICAL VISIBILITY, KETERGANTUNGAN PADA HUTANG TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN (Studi Empiris Perusahaan Manufaktur Yang Terdaftar Di BEI Tahun 2013-2016)

Abstract

The purpose of this study is to provide empirical evidence about the influence of
financial performance, political visibility, reliance on debt to corporate social
responsibility. The samples are manufacturing companies listed in Indonesia Stock
Exchange (BEI) during the years 2013 to 2016 as many as 50 companies. Financial
performance variables, political visibility and reliance on debt simultaneously or
jointly significant effect on corporate social responsibility. The amount of influence ,
financial performance (ROA), political visibility (SIZE) and leverage (DER) against
CSR is 40%. While the influence of the remaining 60% is explained by other variables
outside the regression equation.
Keyword : ROA, political visibility, leverage, corporate social responsibility