PENGARUH UMUR PERUSAHAAN, UKURAN PERUSAHAAN, PROFITABILITAS DAN LEVERAGE TERHADAP TANGGUNGJAWAB SOSIAL PERUSAHAAN PADA BANK UMUM SYARIAH

Corporate Social Responsibility (CSR) is the theoretical basis of the need for a company to build a harmonious relationship with the community and the environment in which it operates. Characteristics of the studied companies such as firm age, firm size, profitability and leverage. The main aim of this research is to analyze the characteristics of companies that affect the amount of social responsibility disclosure in Islamic banks in Indonesia. The index is used to measure CSR is the Global Reporting Initiative (GRI). The sample in this study using 11 Islamic banks. Data were analyzed using multiple linear regression method. Methods of data analysis used in this study is a model of multiple linear regression analysis. The results of this research firm age, firm size, profitability and leverage has no effect on CSR. Keywords : CSR, Firm Age, Firm Size, Profitability, and Leverage