ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR)

Abstract

ABSTRACT

This study aims to determine the effect of profitability, environmental performance, company size, and the size of the board of commissioners on disclosure of Corporate Social Responsibility (CSR) using the Islamic Social Reporting (ISR) as a benchmark index. The selection of Islamic Social Reporting (ISR) as a benchmark index because there are still few previous researchers who used it. The population in this study are companies listed in the Jakarta Islamic Index (ISR). The sampling technique used was purposive sampling with a total of 11 companies. Data analysis was carried out by classical assumption and hypothesis testing with multiple linear regression methods. The results of this study indicate that the size of the company and the size of the board of commissioners have a positive and significant effect on disclosure of Corporate Social Responsibility (CSR). The implications of this research are expected to contribute theoretically to the disclosure of Corporate Social Responsibility (CSR) and provide benefits to policy makers and regulators on the Indonesia Stock Exchange (IDX).

Keywords: Islamic Social Reporting, Corporate Social Responsibility, profitability, environmental performance, company size and board size