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PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS DAN LEVERAGE TERHADAP CSR DISCLOSURE (Studi Empiris pada Perusahaan Sektor Pertambangan yang Terdaftar Di Bursa Efek Indonesia Periode 2012 – 2016)
PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS DAN LEVERAGE TERHADAP CSR DISCLOSURE (Studi Empiris pada Perusahaan Sektor Pertambangan yang Terdaftar Di Bursa Efek Indonesia Periode 2012 – 2016)
ABSTRACT
The purpose of this study is to find out the effect of Company Size, Profitability and Leverage to CSR Disclosure in Mining sector company which listed on Indonesia Stock Exchange during period 2012-2016. Data analytical method used is the method of multiple linear regression . Sampling technique used is purposive sampling with the number of samples of 7 companies during 5 period research respectively which result 35 companies. The results of this study show that 1) Company Size has a positive significant effect on CSR Disclosure. 2) Profitability and leverage has a not significant effect on CSR Disclosure.
Keywords: Company Size, Profitability, Leverage, CSR Disclosure.
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