THE EFFECT OF SIZE, PROFITABILITY, AND INSTITUTIONAL OWNERSHIP ON COMPANY’S DISCLOSURE OF SOCIAL RESPONSIBILITY (CSR DISCLOSURE) IN MANUFACTURED COMPANIES REGISTERED IN INDONESIA STOCK EXCHANGE FOR 2014 – 2017

  • Mesrawati Berti Lanny Sitorus Universitas Prima Indonesia
  • Safriani Lely Gulo Universitas Prima Indonesia
  • Roh Iman Zega Universitas Prima Indonesia

Abstract

This research aims at examining and analyzing the effect of size, profitability, and institutional ownership on social responsibility of company on manufacturing company registered on Indonesia Stock Exchange for 2014 – 2017.The phenomenon of the increasing of size, profitability, and institutional ownership is not always followed by the improvement of responsibility Social Responsibility of Company. Descriptive quantitative approach is used in conducting this research. Purposive sampling is used in taking the sample in which the samples are 46 companies. Collecting data technique used in this research is documentation study; the data are quantitative and secondary. Multiple linear regression analysis is applied in which the coefficient of determination is as many as 15.4% that means 15.4% the social responsibility of companies can explain the size of company, profitability and institutional ownership. The research finding simultaneously shows that size, profitability, and institutional ownership affect significantly on social responsibility of company. Partially, size of company affect positively and significantly on social responsibility of company. Profitability and institutional ownership partially affect negative significantly on social responsibility of company

Published
Apr 26, 2019
How to Cite
SITORUS, Mesrawati Berti Lanny; GULO, Safriani Lely; ZEGA, Roh Iman. THE EFFECT OF SIZE, PROFITABILITY, AND INSTITUTIONAL OWNERSHIP ON COMPANY’S DISCLOSURE OF SOCIAL RESPONSIBILITY (CSR DISCLOSURE) IN MANUFACTURED COMPANIES REGISTERED IN INDONESIA STOCK EXCHANGE FOR 2014 – 2017. JURNAL NERACA AGUNG, [S.l.], v. 9, n. 1, p. 110-121, apr. 2019. ISSN 2088-7884. Available at: <https://jurnal.darmaagung.ac.id/index.php/neraca/article/view/163>. Date accessed: 22 oct. 2019.
Section
Articles