Pengaruh mekanisme corporate governance terhadap luas pengungkapan corporate social responsibility (CSR) (studi empiris terhadap perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2013-2015)

AbstractThe purpose of this research is 1) to know the influence of corporate governance mechanism toward for corporate social responsibility, 2) to know the effect of company size to corporate social responsibility, 3) to know the influence of profitability to corporate social responsibility.The population used in this study are all manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2013-2015. Sample selection using purposive sampling. Based on the criteria, obtained 50 companies that became the sample in this study. The method used in this study using multiple linear regression method.Based on the results of the analysis can be put forward several conclusions as follows: 1) T test results show that for corporate governance mechanism variable has no significant effect on firm value, company size has no significant effect on corporate social responsibility, and profitability (ROE) Significant to corporate social responsibility. 2) The result of f test shows that corporate governance mechanism, company size, profitability (ROE) and simultaneously have significant influence to corporate social responsibility.Keywords:Corporate Governance Mechanism, Company Size, Profitability, Corporate Social Responsibility