PENGARUH KINERJA LINGKUNGAN DAN KINERJA KEUANGAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR)

Abstract

One of the frequently requested information to be disclosed by the company today is the information about Corporate Social Responsibility (CSR). The demand by the stakeholders to provide transparent and accountable information and implement good corporate governance is increasingly forcing companies to provide more information about social activities. This research indicates that in testing simultaneously, environmental performance, profitability, financial leverage, and company size can only affect the corporate social responsibility disclosure in 64.9%, while the remaining balance in 35.1% is influenced by other variables. In a partial test, there is only one variable, company size, which influences significantly on the corporate social responsibility disclosure.