Abstract
This research study purpose is to analyze the impact of profitability, independent members of commissioner board, leverage and public shareholders on Corporate Social Responsibility (CSR) Disclosure by using 27 companies listed on Indonesia stock exchange and publishing Sustainability Report for the year during 2015 – 2017 as a sample. Using multiple linear regression as data analysis method, the results show that the proportion of independent board of commissioner of their existence can be a counterweight to various parties so as to encourage companies to disclose CSR, while the higher leverage level, the more likely the company will violate the credit agreement so that the company will seek to report higher earnings now. Therefore, in order for reported earnings to be high, the manager reduces costs, including the costs of disclosure of social responsibility. While profitability, and public share ownership have no effect on CSR Disclosure.
Highlights
The development of corporate social responsibility (CSR) in Indonesia is inseparable from the society community around the company environment
It means the regression model can be used to predict CSR, which profitability, independent commissioners proportion, leverage, and public share ownership simultaneously affect to CSR disclosure
Profitability variable is measured by ratio Return On Asset (ROA) has a coefficient -0,449 and significant value 0,031 (Table 3)
Summary
The development of corporate social responsibility (CSR) in Indonesia is inseparable from the society community around the company environment. The existence of CSR in Indonesia is legally strengthened by Constitution of 2007 Number 40 on Limited Company, in Article 74 paragraph (1) stated every company running a business is obliged to carry out social and environmental responsibility. This social and environmental responsibility reporting is especially applied to companies that listed on Indonesia’s Stock Exchange and disclosed in the Sustainability Report, which explains the company's performance report in terms of implementing social and environmental responsibility for 1 (one) year. The information conveyed contain financial performance, and company activities in the form of concern and awareness of social and environmental aspects
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