Peran Kepemilikan Asing, Leverage dan Profitabilitas Terhadap Pengungkapan Coorporate Social Responsibility Perusahaan

Amilia Paramita Sari (Faculty of Economic, Batanghari University)

EKONOMIS : Journal of Economics and Business
Vol 4, No 1 (2020): Maret

This research seeks to verify and explain the role foreign ownership, leverage, and profitability to Disclosure of Coorporate Social Responsibility. While the method used is a method of multiple linear regression analysis. The data used in this study is time series period from January 2014 to December 2018. Studies find that simultaneously shows a significant effect about 31% foreign ownership, leverage, and profitability impact on the disclosure of coorporate social responsibility to manufacturing company in Bursa Efek Indonesia. It was found that a significant effect on disclosure of coorporate social responsibility is foreign ownership and leverage, whereas profitability has no significant influence.