FAKTOR-FAKTOR YANG MEMPENGARUHI KEBIJAKAN PENGUNGKAPAN TANGGUNGJAWAB SOSIAL DAN LINGKUNGAN PERUSAHAAN

Wulansari, Devita Dwi Septi
Priyadi, Maswar Patuh

Jurnal Ilmu dan Riset Akuntansi
Vol 4, No 12 (2015)

The purpose of this research is to examine the influence of leverage, company’s profitability, firm size, the size board of commissioner ownership, managerial ownership, and institutional ownership to the disclosure of corporate social responsibility. The result of the analysis show that leverage and firm size has significant influence to the corporate social responsibility. Meanwhile, company’s profitability, the size board of commissioner ownership, managerial ownership, and institutional ownership do not have any influence to the corporate social responsibility.Keywords: leverage, company’s profitability, firm size, the size board of commissioner ownership, institutional ownership