PENGARUH UKURAN PERUSAHAAN, ROA DAN DER TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN (Studi Pada Bank Umum Swasta Nasional Devisa Yang Terdaftar Di BEI Pada Tahun 2016-2018)

Abstract

ABSTRACT

The challenges of the business world and the Indonesian economy in the future are increasingly heavy and increasingly competitive. The problem of corporate social responsibility towards the environment has lately become a very important problem. This is because the company is not only established to pursue profit but also must care about the environment. The purpose of this research is to explain the effect simultaneously and partially between Company Size (Size), Return on Asset and Debt to Equity Ratio on disclosure of corporate social responsibility. This type of research is quantitative research with an explanatory approach. Sampling uses a purposive sampling method. This study uses 60 observation data. This observation data comes from 20 companies each year during the study period starting in 2016 - 2018 for 3 years. The results showed that the three variables, namely Company Size (Size), Return on Asset and Debt to Equity Ratio had a significant effect on corporate social responsibility disclosure. The highest value of the determinant test results (R2) is 35.5%.

 

Keywords: Company Size (Size), Return on Assets (ROA), Debt to Equity Ratio (DER), Corporate Social Responsibility Disclosures.