Pengaruh Ukuran Perusahaan, Profitabilitas Dan Struktur Kepemilikan Terhadap Corporate Social Responsibility Disclosure (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Tahun 2009-2012)

Abstract

The company in its business activities account for not only the
investors and management but also in the wider community . Therefore,
companies are required to provide information about the company more
transparent . The information is contained in the annual reports of public
listed companies . It is expected that the annual report can be a medium of
communication between the company and the community . This study aims to
analyze and provide empirical evidence of the effect of firm size ( Size ) ,
profitability and ownership structure on corporate social responsibility
disclosure .This study is a quantitative model using multiple regression
analysis to determine the direction and effect relationship dependent and
independent variables . Multiple regression analysis performed on the data
time series over the period 2009-2012 on the companies listed in Indonesia
Stock Exchange ( IDX ). From the data analysis carried Based on the table
above hypothesis were conducted by F test is test simultaneously (
simultaneous ) shows the significant value of 0.010 ( P <0.05 ) , it can be
concluded that there is a significant effect of simultaneous variables X1 , X2 ,
X3 , and X4 to Y. in other words , the resulting regression models used to
predict viable future . It can be concluded that Y is determined by factors X1 ,
X2 , X3 , and X4 , which is described in the regression equation : Y = -0088 +
0.011 X1 + 0.056 X2 -0256X3 -0110X4 .
To indicate whether the individual independent variables have a significant
influence on the dependent variable we used the t test ( partial test ) . Based
on the research results , by taking the real level ( significance ) of 5 % ( 0:05 )
, for constants obtained significance value ( p) of 0.000 ( P <0.05 ) , it can be
concluded that the constant significantly influence the regression model . For
variables X1 , X3 , and X4 respectively indicate significance value in a row of
0000 , 0.048 , and 0.013 . It can be concluded that the X1 , X3 , and X4 have a
significant influence on Y. While partial and X2 does not have a significant
effect partially on Y.
Keywords : company size , profitability , ownership structure , corporate
social responsibility disclosure