The Effect of Profitability, Firm Age, and The Independent Board of Commissioners to Corporate Social Responsibility Disclosure Listed on IDX

Lasonia Luxeya L

Abstract


THE EFFECT OF PROFITABILITY, FIRM AGE, AND THE INDEPENDENT BOARD OF COMMISSIONERS TO CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE LISTED ON IDX

By:

Lasonia Luxerya Lamongga

B1034171022

Faculty of Economic and Business

Tanjungpura University

ABSTRACT

This research was conducted to find out how the influence of profitability, firm age, and the independent board of commissioners to corporate social responsibility disclosure listed on the Indonesia Stock Exchange in 2015 – 2019. The research conducted is quantitative research and the data source used in this study is secondary data in the form of annual reports of related companies. The samples in this research consist of 37 mining companies with data analysis method in the form of descriptive statistics test, classic assumption test, and multiple linear regressions. This research used corporate social responsibility disclosure as dependent variable, while independent variables used are profitability, firm age, and the independent board of commissioners. The result of this research showed that there is a significant influence of variable profitability on corporate social responsibility. While, variable firm age and the independent board of commissioners does not have a significant influence on corporate social responsibility.

Keywords: Profitability, Firm Age, The Independent Board of Commissioners, Corporate Social Responsibility Disclosure.


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