Abstract
This study aims to determine the effect of profitability, leverage, and the composition of the independent board of commissioners on the disclosure of corporate social responsibility. The population in this study were mining companies listed on the Indonesia stock Exchange (IDX) in 2014 to 2018. The research sample was determined using a purposive sampling method, and a total sample of 10 mining companies. The data used is secondary data. Data collection techniques with documentation at www.idx.co.id . The analytical method used is Moderated Regression Analysis. The results showed that profitability had a positive and not significant effect on CSR, leverage had a negative and not significant effect on CSR, and the composition of the independen board of commissioners had a negative and not significant effect on CSR
Highlights
This study aims to determine the effect of profitability, leverage, and the composition of the independent board of commissioners on the disclosure of corporate social responsibility
The results showed that profitability had a positive and not significant effect on Corporate Social Responsibility (CSR), leverage had a negative and not significant effect on CSR, and the composition of the independen board of commissioners had a negative and not significant effect on CSR
Pengaruh Kapitalisasi Pasar dan Good Corporate Governance terhadap Pengungkapan Corporate Social Responsibility (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2017)
Summary
Teori legitimasi merupakan hubungan simbosis mutualisme yang mana diharapkan suatu kegiatan tersebut saling menguntungkan diantara pihak satu dengan pihak lain. Corporate Social Responsibility Menurut Untung (2014:1) CSR adalah bentuk tanggung jawab perusahaan terhadap lingkungannya bagi kepedulian sosial maupun tanggung jawab lingkungan dengan tidak mengabaikan kemampuan dari perusahaan. Pengaruh Profitabilitas Terhadap Corporate Social Responsibility Perusahaan yang memiliki kondisi keuangan yang kuat, juga akan mendapatkan tekanan yang lebih dari pihak eksternal perusahaan untuk lebih mengungkapkan pertanggungjawaban sosialnya secara luas. Pengaruh Leverage Terhadap Corporate Social Responsibility Teori keagenan menjelaskan bahwa perusahaan dengan rasio leverage yang lebih tinggi akan mengungkapkan lebih banyak informasi, karena biaya keagenan seperti itu lebih tinggi. Upaya yang dapat diberikan yaitu memberikan arahan dan masukan kepada manajemen ketika manajemen tidak melaksanakan aktivitas positif seperti pengungkapan CSR untuk memperoleh legitimasi dari masyarakat. Berdasarkan penjelasan di atas dapat ditarik hipotesis, yaitu: H3: Komposisi Dewan Komisaris Independen berpengaruh positif terhadap corporate social responsibility
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