CORPORATE SOCIAL RESPONCIBILITY DIPENGARUHI OLEH UKURAN PERUSAHAAN, PROFITABILITAS, DAN LEVERAGE

This study aims to determine and analyze corporate social responcibility is influenced by company size, profitability, and leverage in Food and Beverages companies listed on the Indonesia Stock Exchange (IDX) during the period 2016 – 2020. The results of this study are expected to be used by companies as material evaluation in order to increase the disclosure of Corporate Social Responsibility. Research method : This study uses a quantitative approach. The method used is the method of multiple linear regression analysis, by testing classical assumptions, testing hypotheses and coefficients of determination. The population of this study were 30 food and beverage companies listed on the Indonesia Stock Exchange (IDX) during the period 2016 – 2020. Based on the purposive sampling method, a sample of 11 companies was obtained. The data analysis technique used in this research is multiple linear regression. Findings : The results obtained partially, Corporate Social Responsibility has a significant effect on Firm Size, Corporate Social Responsibility has a significant effect on Profitability,and Corporate Social Responsibility has no and no significant effect on Leverage. Meanwhile, simultaneously, Corporate Social Responsibility have a significant effect on Company Size, Profitability, and Leverage.Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh tanggung jawab sosial perusahaan terhadap ukuran perusahaan, profitabilitas, dan leverage pada perusahaan Food and Beverages yang terdaftar di Bursa Efek Indonesia (BEI) periode 2016 – 2020. Hasil dari penelitian ini diharapkan untuk digunakan oleh perusahaan sebagai bahan evaluasi dalam rangka meningkatkan pengungkapan Corporate Social Responsibility. Metode penelitian : Penelitian ini menggunakan pendekatan kuantitatif. Metode yang digunakan adalah metode analisis regresi linier berganda, dengan pengujian asumsi klasik, pengujian hipotesis dan koefisien determinasi. Populasi penelitian ini adalah 30 perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2016 – 2020. Berdasarkan metode purposive sampling, diperoleh sampel sebanyak 11 perusahaan. Teknik analisis data yang digunakan dalam penelitian ini adalah regresi linier berganda. Temuan : Hasil yang diperoleh secara parsial, Corporate Social Responsibility berpengaruh signifikan terhadap Ukuran Perusahaan, Corporate Social Responsibility berpengaruh signifikan terhadap Profitabilitas,dan Corporate Social Responsibility tidak berpengaruh dan tidak signifikan terhadap Leverage. Sedangkan secara simultan Corporate Social Responsibility berpengaruh signifikan terhadap Ukuran Perusahaan, Profitabilitas, dan Leverage