PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, DAN UKURAN DEWAN KOMISARIS TERHADAP PENGUNGKAPAN CSR

Studi Empiris Pada Perusahaan BUMN

Abstract

The concept of corporate social responsibility (CSR) emerged as a fact that companies tend to seek maximum profits without paying attention to the welfare of society, employees and the surrounding environment. CSR is an action carried out by a company as a form of responsibility. This research aims to test and analyze the influence of Profitability, Company Size, and Board of Commissioners Size on Corporate Social Responsibility (CSR) disclosure in BUMN Companies listed on the Indonesia Stock Exchange during the 2019-2021 period. This research is quantitative research and is explanatory in nature. The data analysis method uses multiple linear regression. The population of this research consists of 27 state-owned companies listed on the Indonesia Stock Exchange (BEI), however this research only took 19 companies as samples using a purposive sampling technique. The research results concluded that simultaneously, profitability, company size and board of commissioners size did not have a significant effect on corporate social responsibility (CSR) disclosure in state-owned companies listed on the Indonesia Stock Exchange during the 2019-2021 period. Partially, profitability has a positive but not significant influence on corporate social responsibility (CSR) disclosure. Company size has a positive but insignificant influence on corporate social responsibility (CSR), while the size of the board of commissioners has a negative and insignificant influence on corporate social responsibility (CSR) disclosure.