Maulina, Fajrin (2015) PENGARUH UKURAN PERUSAHAAN DAN PROFITABILITAS TERHADAP CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR KIMIA YANG TERDAFTAR DI BEI PERIODE 2009 – 2013. S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.

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Abstract

This study aims to determine the level of corporate social responsibility disclosure and examine the effect of firm size and profitability of the corporate social responsibility disclosure on chemical manufacturing sub sectors. The independent variable in this study is firm size and profitability, the dependent variable is CSR Disclosure. Firm size is proxied using total assets, profitability is proxied using ROA, CSR Disclosure measured using GRI indicators and dominant ownership as the control variable is proxied by stock holdings of international or domestic use of dummy variables. Collecting data in this study using purposive sampling method, where the company satisfy the established criteria to be sampled. The research sample as many as six companies with the observation period of five years, so the observation data obtained by thirty data. Research data were tested using multiple regression analysis. Multiple regression analysis technique consists of classical assumption, the goodness of fit of models and hypothesis testing. The results of this study indicate that firm size have positive effect and significant on corporate social responsibility disclosure. Meanwhile, profitability have negative effect and no significant on corporate social responsibility disclosure. Dominant share ownership as control variables have negative effect and significant on corporate social responsibility disclosure.

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