Pengaruh profitabilitas, kinerja lingkungan, slack resources, daya saing industri dan diversitas kebangsaan terhadap corporate social responsibility disclosure
P enelitian ini bertujuan untuk menganalisis pengaruh profitabilitas, kinerjalingkungan, slack resources, daya saing industri dan diversitas kebangsaan terhadapcorporate social responsibility disclosure pada perusahaan manufaktur yang terdaftardi Bursa Efek Indonesia (BEI) pada tahun 2016-2018. Profitabilitas diproksikandengan Return On Asset (ROA) serta pengukuran kinerja lingkungan menggunakanPROPER. Pengumpulan sampel dilakukan dengan menggunakan teknik purposivesampling dan terkumpul 37 perusahaan manufaktur yang diakses dari situs resmiwww.idx.com. Penelitian ini menggunakan software SPSS. Hasil penelitianmenunjukkan bahwa profitabilitas dan slack resources berpengaruh positif terhadapcorporate social responsibility. Namun kinerja lingkungan, daya saing industry dandiversitas kebangsaan tidak berpengaruh terhadap corporate social responsibilitydisclosure.
T his study aims to determine the effect of profitability, environmental performance,slack resources, industrial competitiveness and national diversity on corporate socialresponsibility disclosure. Profitability is proxied by Return On Assets (ROA) andmeasurement of environmental performance using PROPER. Sampling was carriedout using purposive sampling techniques and 37 manufacturing companies listed onthe Indonesia Stock Exchange (IDX) in 2016-2018. This research uses SPSSsoftware. The results showed that profitability (ROA) and slack resources have apositive effect on corporate social responsibility disclosure. However environmentalperformance, industrial competitiveness, national diversity have no effect ondisclosure of corporate social responsibility