Pengaruh Karakteristik Perusahaan Dan Kinerja Lingkungan Terhadap Pengungkapan Corporate Social Responsibility (Csr) (Studi Empiris Pada Perusahaan Pertanian Sub Sektor Perkebunan Yang Terdaftar Di Bei Tahun 2012-2016)

This study aims to examine the effect of growth opportunities, environmental concerns, profitability, and environmental performance on the disclosure of Corporate Social Renposibility (CSR).This study uses secondary data obtained from the Indonesia Stock Exchange website. The population of this study is a plantation sub-sector agricultural company listed on the Indonesia Stock Exchange during 2012-2016. The sample used in this study amounted to 10 plantation companies listed on the Indonesia Stock Exchange in 2012 to 2016 taken through purposive sampling method. Data analysis in this study was conducted using multiple linear regression method using SPSS version 24.0. The results of the study simultaneously show the influence of growth opportunities, environmental concerns, profitability, and environmental performance on the disclosure of Corporate Social Renposibility (CSR). However, partially, growth opportunities, environmental concerns, and environmental performance affect CSR disclosure, while profitability does not affect CSR disclosure