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Factors Influencing The Disclosure of Corporate Social Responsibility (Study on Manufacturing Company Listed in Indonesia Stock Exchange Period of 2011-2015

DOI : https://doi.org/10.36349/EASJEBM.2020.v03i01.013
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The research is aimed to test the effect of profitability, firm size, leverage, board size and managerial ownership on the disclosure of Corporate Social Responsibility in companies listed on stock exchanges in Indonesia. The design of this study included in causal associative research. The population used is the manufacturing companies listed on the Stock Exchange for 5 years period of 2011-2015. Sample selection is conducted through purposive sampling method. There are therefore 27 companies that meet the criteria as research samples so that the observation data amounted to 135 companies. The research employed multiple linear regression equation as data analyzing and processing tool. The result of hypothesis testing partially or respectively, only variable of Company Size which have positive influence while other variables Profitability, Company Size, Leverage, Size of Board of Commissioner and Managerial Owners have a negative effect on Corporate Social Responsibility (CSR). Disclosure at manufacturing company listed in Bursa Efek Indonesia. For further research it is necessary to consider to examine antecedent factors or key variables affecting Corporate Social Responsibility Disclosure in the company's annual report and analytical methods using SEM (Structural Equation Modeling ).

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