Pengaruh Profitabilitas, Leverage,Kepemilikan Manajemen, Dan Ukuran Perusahaan Terhadap Pengungkapan Corporate Social Responsibility Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia

This study aimed to examine the influence of profitability, leverage,
kepem ilikan managerial and firm size on the disclosure of Corporate Social
Responsibility at the banking company listed on the Indonesia Stock Exchange.
The population in this study is a banking company listed on the Indonesia Stock
Exchange. Samples were determined by the method of purposive sampling. The
research sample was obtained sebanyak78 company. hypothesis testing using
multiple regression analysis with SPSS ver 17.0. The test results stated that the
first hypothesis (H1) that affect the profitability of the disclosure of corporate
social responsibility, rejected. The second hypothesis (H2) menunkjukkan that
the leverage effect on the disclosure of corporate social responsibility. The third
hypothesis (H3) states that management ownership affects the disclosure of
corporate social responsibility, rejected. The fourth hypothesis (H4) showed that
the effect of firm size on the disclosure of corporate social responsibility.