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Abstract
The research aims to analyze the Audit Committee, Profitability, Company Size and Leverage on CSR Disclosure. The study population is manufacturing companies listed on the Stock Exchange in 2016-2018 which reveal annual reports and CSR reports. The sample was determined by purposive sampling and 342 observations were obtained. Research data were analyzed using multiple linear regression methods. The research findings show that the Audit Committee, Profitability and Company Size have a positive and significant effect on Corporate Social Responsibility Disclosure, while leverage has a negative and not significant effect on CSR. The implication of this research is that CSR needs to be made as one of the company's long-term strategic tools which in turn can benefit stakeholders so that it can be considered by investors in making decisions.Keywords: Audit Committee; Profitability; Company Size; Leverage; CSR Disclosure
Highlights
The research aims to analyze the Audit Committee, Profitability, Company Size and Leverage on Corporate Social Responsibility (CSR) Disclosure
manufacturing companies listed on the Stock Exchange
The sample was determined by purposive sampling
Summary
Komite audit dibentuk untuk membantu dewan komisaris dalam menjalankan fungsinya. Semakin banyak komite auditakan memotivasi pihak manajemen dalam meningkatkan kinerja sosialnya. Perusahaan yang memiliki tingkat profitabilitas tinggi akan cenderung lebih banyak mengungkapkan kinerja social dan lingkungannya sebagai alat komunikasi dengan para pemangku kepentingan, sehingga perusahaan sadar bahwa dalam beroperasi tidak hanya focus terhadap laba semata. Salahsatu bentuk nya dengan membagikan dividen dari sebagian laba yang dihasilkan, sehingga terlihat bahwa perusahaan merangkul kepentingan para stakeholder.Temuan dari (Oktavianawati & Sri, 2018),(Abdullahi & Ali, 2018), (Rohmah, 2015), (Laksmitaningrum & Purwanto, 2013), (Badjuri, 2011),(Roitto, 2013) dan (Lucyanda & Siagian, 2012) menunjukkan bahwa profitabilitas berpengaruh terhadap CSRD. Hal ini disebabkan karena Perusahaan akan menjadikan utang tersebut sebagai control dalam menjalankan kegiatan usahanya.Temuan dari (Cahyaningtyas, 2018), (Widyadmono, 2014), (Yusuf, 2017) dan (Badjuri, 2011)menunjukkan bahwa leverage berpengaruh terhadap CSRD.
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