Analisis Pengaruh Firm Size,Tipe Industri,Profitabilitas, dan Leverage Terhadap Corporate Social Responsibility Disclosure (Studi Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2014-2017)

ABSTRACT This study aims to analyze the effect of Firm Size, Industry Type, Profitability and Leverage on Corporate Social Responsibility Disclosure (CSRD) in manufacturing companies listed on the Indonesia Stock Exchange in 2014-2017. The hypothesis in this study states that Firm Size, Industry Type, Profitability and Leverage partially have a positive and significant effect on Corporate Social Responsibility Disclosure (CSRD). Profitability is proxied by Return On Assets (ROA) and Leverage is proxied by Debt to Equity Ratio (DER). The sampling technique used in this study was purposive sampling technique and obtained 40 samples that met the sample selection criteria. The method of data analysis in this study with multiple linear regression analysis previously tested the classical assumptions. Hypothesis testing uses t statistical test, F statistic test and coefficient of determination. The results showed that partially showed that Industry Type variables had a positive and significant effect on CSRD. Firm Size, Profitability and Leverage have a negative and not significant effect on CSRD. Whereas the independent variables have an effect on CSRD.The determination coefficient shows the Adjusted R Square value of 0.172 which means that together the independent variables explain CSRD by 17.2%, while the remaining 82.8% is influenced by other variables. Keywords: Firm Size, Industry Type, Profitability, Leverage, Corporate Social Responsibility Disclosure