The Effect of Company Size (SIZE), Leverage, Independent Board of Commissioners, and Profitability on Corporate Social Responsibility Disclosure (Empirical Study on Mining Companies Listed on the Indonesia Stock Exchange (IDX) for the 2012-2016 Period)

Lawe Anasta ,Sabarudin Muslim

doi:10.7176/jesd/10-20-05

Abstract

This study aims to determine the effect of Company Size, Leverage, Independent Board of Commissioners, and Profitability on Disclosure of Corporate Social Responsibility. The sample in this study were 9 Mining Companies listed on the Indonesia Stock Exchange (IDX) for the period 2012-2016. This study used multiple linear regression analysis to test the effect of Company Size, Leverage, Independent Board of Commissioners, and Profitability on Corporate Social Responsibility Disclosures . The results of this study indicate that Company Size and Leverage have a positive effect while the Independent Board of Commissioners and Profitability have a negative effect on disclosure of Corporate Social Responsibility. Keywords : Company Size, Leverage, Independent Board of Commissioners, Profitability, Corporate Social Responsibility. DOI : 10.7176/JESD/10-20-05 Publication date :October 31 st 2019

Highlights

The history of accounting that is growing rapidly causes accounting reporting to be used more as a tool of accountability to the owners of capital so that the company's orientation is more focused on the owners of capital
This study aims to determine the effect of Taxpayer Trust and the Society's Social View on Tax Evasion
This is indicated by the t-value of 5.253 which is greater than t table of 1.96, which means that the purchasing decision can be influenced by one of them is the go green factor with product innovation that is environmentally friendly and invites the public to care

Summary

Introduction

The history of accounting that is growing rapidly causes accounting reporting to be used more as a tool of accountability to the owners of capital so that the company's orientation is more focused on the owners of capital. Corporate Social Responsibility is intended to encourage the business world to be more ethical in carrying out its activities so as not to affect or adversely affect society and the environment. Corporate Social Responsibility is an accounting concept that can bring companies to carry out their responsibilities to the environment and society. Corporate Social Responsibility arises as a result of the existence of companies whose activities in addition to providing many benefits but causing many negative impacts. According to the World Business Council for Sustainable Development, social responsibility activities (CSR) is a continuing commitment by the business community to act ethically and contribute to the economic development of the local community or society at large, along with the improvement in the standard of living of workers and their entire family

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Conclusion