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description Research paper public Sekolah Tinggi Ilmu Ekonomi Trisakti

PENGARUH LEVERAGE, UKURAN PERUSAHAAN, DAN UMUR PERUSAHAAN TERHADAP CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE

Ronald Ronald, Tjhai Fung Jin
Diterbitkan 30 Agustus 2021

Abstrak

In a business run by a company, there is a social responsibility that needs to be done. Corporate social responsibility is carried out to increase support from the surrounding community and also investors. The purpose of this study is to prove the effect of leverage, firm size, firm age, board’s tenure, board size, board independence, and gender diversity on corporate social responsibility disclosure. This research uses data from manufacturing companies listed on the Indonesia Stock Exchange during the period 2017 to 2019 and uses a sample of 354 data. The sampling method used purposive sampling. The method used to analyze the data is multiple regression. The results of this research indicate that leverage, firm size, board tenure, board size, and board independence have an influence on corporate social responsibility disclosure. The results of this research indicate that firm age and gender diversity have no effect on corporate social responsibility disclosure.

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