Corporate Social Responsibility Disclosure Pada Perusahaan Manufaktur Di Bursa Efek Indonesia

Abstrak: Tujuan dari penelitian ini adalah untuk menguji dan menganalisis apakah ukuran perusahaan, ukuran dewan komisaris, kepemilikan institusional, kepemilikan asing, kepemilikan manajerial dan profitabilitas terhadap Corporate Social Responsibility Disclosure. Penelitian ini menggunakan 40 sampel perusahaan di sektor manufaktur yang terdaftar di bursa efek Indonesia dengan periode 2009 sampai 2011. Pemilihan sampel menggunakan metode purposive sampling. Data dianalisis menggunkan metode regresi berganda. Hasil penelitian ini menunjukan bahwa ukuran perusahaan dan profitabilitas memiliki pengaruh terhadap Corporate Social Responsibility Disclosure. Ukuran dewan komisaris, kepemilikan institusional, kepemilikan asing dan kepemilikan manajerial tidak memiliki pengaruh terhadap Corporate Social Responsibility Disclosure.   Kata Kunci: CSR, kepemilikan, profitabilitas, ukuran.   Abstract: The purpose of this research is to test and analyze whether firm size, size of board of commissiner, institutional ownership, foreign ownership, managerial ownership, and profitability have influence to corporate social responsibility disclosure. This research used 40 samples of companies in the manufacturing sector that had been listed at the Indonesia Stock Exchange, with period from 2009 until 2011. The selection of the samples used purposive sampling method. Data were analyzed using multiple regression method. The conclusion shows that size, and profitability have influence to corporate social responsibility disclosure. Size of board of commissiner, institutional ownership, foreign ownership, and managerial ownership, do not influence corporate social responsibility disclosure.   Keywords: Corporate Social Responsibility, Ownership, Profitability, Size