Abstract
Corporate Social Responsibility is a strategy that is applied by a company as evidence of the company's social responsibility to the environment and social companies so that the company can grow sustainably. This study aims to determine the effect of company size, profitability, leverage and public share ownership on CSR disclosures of food and beverage companies. Measurement of index of social responsibility disclosure with Global Reporting Initiative Generation 4.This research was conducted on food and beverage companies listed on the Indonesia Stock Exchange in the 2014-2016 period. Samples were selected using purposive sampling and obtained 33 data that met the sample criteria. The research data was analyzed using multiple linear regression methods. The results showed that firm size and profitability had a positive effect on Corporate Social Responsibility disclosure, while Leverage and public share ownership had no effect on the disclosure of Corporate Social Responsibility.
 Keywords : Corporate Social Responsibility; company size; profitability; leverage; public share ownership.
Highlights
Corporate Social Responsibility is a strategy that is applied by a company as evidence of the company's social responsibility to the environment and social companies so that the company can grow sustainably
This study aims to determine the effect of company size, profitability, leverage and public share ownership on Corporate Social Responsibility (CSR) disclosures of food and beverage companies
The results showed that firm size and profitability had a positive effect on Corporate Social Responsibility disclosure, while Leverage and public share ownership had no effect on the disclosure of Corporate Social Responsibility
Summary
Pengungkapan CSR (Y), variabel independennya meliputi ukuran perusashaan (X1), profitabilitas (X2), leverage (X3) dan kepemilikan saham publik (X4). Pengungkapan Corporate Social Responsibility (CSR) merupakan pengungkapan informasi terkait dengan aktivitas tanggungjawab sosial perusahaan. Variabel pengungkapan CSR perusahaan dicari dengan metode content analysis. Checklist dilakukan dengan melihat pengungkapan Corporate Social Responsibility Meliputi enam dimensi pelaporan seperti kategori lingkungan (34 item), kategori praktik ketenagakerjaan dan kenyamanan berjaan (16 item), kategori hak asasi manusia (12 item), kategori masyarakat (11 item), kategori ekonomi (9 xitem) dan tanggung xjawab atas xproduk (9 xitem). Sehingga xtotal pengungkapannya xadalah 91 item menurut GRI G4 yang xdalam xpenelitian ini dinyatakan dalam bentuk indeks pengungkapan sosial. Apabila item pengungkapan tersebut ada dalam laporan tahunan perusahaan maka diberi skor 1, jika tidak ada pengungkapa maka akan diberi skor 0. Pengungkapan CSR dihitung dengan rumus (Haniffa et al, 2005): Rumus perhitungan CSRIj adalah sebagai berikut: CSRIj
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