Peran Kepemilikan Asing, Leverage dan Profitabilitas Terhadap Pengungkapan Coorporate Social Responsibility Perusahaan

Amilia Paramita Sari

Abstract


This research seeks to verify and explain the role foreign ownership, leverage, and profitability to Disclosure of Coorporate Social Responsibility. While the method used is a method of multiple linear regression analysis. The data used in this study is time series period from January 2014 to December 2018. Studies find that simultaneously shows a significant effect about 31% foreign ownership, leverage, and profitability impact on the disclosure of coorporate social responsibility to manufacturing company in Bursa Efek Indonesia. It was found that a significant effect on disclosure of coorporate social responsibility is foreign ownership and leverage, whereas profitability has no significant influence.

 


Keywords


Foreign Ownership, Debt to Equity Ratio, Return On Asset (ROA), Coorporate Social Responsibility (CSR).

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DOI: http://dx.doi.org/10.33087/ekonomis.v4i1.132

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