KARAKTERISTIK PERUSAHAAN DAN PENGUNGKAPAN TANGGUNG JAWAB SOSIAL (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI)

Abstract

This study aims to test the factors that influence the level of corporate social responsibility in manufacturing companies resgitered in the Indonesian Stock Exchenge. Sample used is 145 manufacturing company financial statement in 2006-2008 which are taken using purposive sampling. The method analysis of the data used is multivariate regression or test on the hipotesis conducted to identify whether size, profitability, basic, type industry, and liquidity. The result of the study shows that size and type variable have positive and significant influence toward the level of corporate social responsibility, but also for another variable  is not indicate certain significant.

Keywords: corporate social responsibility, size, profitability, basic, type industry, liquidity.