Faktor-faktor yang mempengaruhi pengungkapan corporate social responsibility
P Penelitian ini bertujuan untuk mengidentifikasi pengaruh return onassets, net profit margin, return on capital employed, market to book valuedan firm size terhadap pengungkapan corporate social responsibility padaperusahaan yang terdaftar di Indeks SRI-KEHATI. Sampel yang digunakandalam penelitian ini adalah perusahaan yang terdaftar di Indeks SRIKEHATIperiode 2010 hingga 2014. Variabel independen dalam penelitianini adalah return on assets, net profit margin, return on capital employed,market to book value dan firm size serta variabel dependennya adalahpengungkapan corporate social responsibility. Dengan menggunakanpurposive sampling, didapatkan jumlah perusahaan yang menjadi sampeldalam penelitian ini berjumlah 20 perusahaan. Model analisis data yangdigunakan adalah regresi berganda. Berdasarkan hasil regresi bergandatersebut maka didapatkan hasil return on assets, net profit margin, return oncapital employed, market to book value dan firm size berpengaruh terhadappengungkapan corporate social responsibility.
T This study aimed to identify the effect of the return on assets, net profitmargin, return on capital employed, market to book value and the firm sizeagainst the Corporate Social Responsibility disclosure in companies listed inthe index SRI-KEHATI. The sample used in this study is a companyregistered in the SRI-KEHATI the period 2010 to 2014. The independentvariables in this study is the return on assets, net profit margin, return oncapital employed, market to book value and the firm size and the dependentvariable is corporate social responsibility disclosure. By using purposivesampling, found the number of companies sampled in this study amounted to20 companies. Model analysis used is multiple regression. Based on theresults of multiple regression showed that the return on assets, net profitmargin, return on capital employed, market to book value and firm sizeeffect on corporate social responsibility disclosure.