ANALISIS PENGARUH SIZE, LEVERAGE, PROFITABILITAS, DAN UKURAN DEWAN KOMISARIS TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PERUSAHAAN DI INDONESIA

Corporate Social Responsibility is one of important things that must be done by the company for the sake of short and long terms. The objects of this research is to analyses the impact of size, leverage, profitability, and board of commissioners on Corporate Social Responsibility Disclosure. The statistical method used in this study is multiple regression analysis. The number of companies used in this research were 66 companies who received ISRA awards and listed in Stock Exchange (BEI) period 2010-2014. The results show that size has negative significant effect on Corporate Social Responsibility Disclosure. The results also show that leverage and board of commissioners have a negative effect but profitability has positive effect but not significant. Keywords: Corporate Social Responsibility Disclosure, size, leverage, profitability, and board of commissioners