Pengaruh Profitabilitas, Leverage dan Kepemilikan Asing pada Pengungkapan Corporate Social Responsibility dengan Ukuran Perusahaan Sebagai Variabel Moderasi

Abstrak

This study focuses on consumer goods companies, there companies produce consumer goods that are routinely needed by the community. Study about CSR disclosure in this are has not many developed yet. The sample are 7 companies with purposive sampling technique. Analysis technique used is Moderated Regression Analysis (MRA). The results of this study indicate that profitability has no significant effect on CSR disclosure; leverage has a positive effect on CSR disclosure; foreign ownership has no significant effect on CSR disclosure; firm size cannot moderate the effect of profitability on CSR disclosure; firm size can moderate (i.e. weaken) leverage effect on CSR disclosures and firm size cannot moderate the effect of foreign ownership on CSR disclosure.

Keywords: Profitability, leverage, foreign ownership, CSR disclosure, firm size, consumer goods.