DETERMINAN PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN DI INDONESIA

DETERMINAN PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN DI INDONESIA

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This study is aimed to prove the influence of corporate characteristics on corporate social responsibility disclosure.The sample in this study is a non-financial company listed at the Indonesia Stock Exchange in 2013-2017.Methods of data collection Collections used purposive sampling techniques and consisted of 250 companies.The results showed that size and government ownership of the company has a positive effect on corporate social responsibility, while the age of the company, foreign ownership, leverage, profitability, industry type, and auditor type has 3-Piece Dining Set no effect on corporate social responsibility disclosure.