Pengaruh Karakteristik Perusahaan terhadap Pengungkapan Tanggung Jawab Sosial Perusahaan Pada Perusahaan Manufaktur yang Terdaftar di BEI

This study aims to determine the influence of return on assets (ROA), debt to asset ratio (DAR), firm size (SIZE), the public shareholding (KSP) on the disclosure of corporate social responsibility, either simultaneously or partially on manufacturing companies listed in Indonesia Stock Exchange. Independent variables used in this study are return on assets (ROA), debt to asset ratio (DAR), firm size (SIZE), the public shareholding (KSP) and the dependent variable in this study is the disclosure of corporate social responsibility (CSR).The population used in this study were manufacturing companies listed on the Stock Exchange in 2007-2009 where the total population was used as many as 150 companies. The sampling technique used was purposive sampling technique in which the number of samples obtained in this study is 41 123 samples with research data. The tests used in this study is to test the classical assumption (normality, heteroscedasticity, autocorrelation and multicolinearity) and hypothesis testing (simultaneous test, test and test partial coefficient of determination).Based on the results of simultaneous tests can be concluded that the return on assets (ROA), debt to asset ratio (DAR), firm size (SIZE), the public shareholding (KSP) significantly affects the disclosure of social responsibility on companies listed on the BEI. Based on the partial test results can be concluded that the return on assets, firm size and public ownership have a significant effect on the disclosure of social responsibility on companies listed on the BEI. Debt to asset ratio of no significant impact on the disclosure of social responsibility on companies listed on the BEI.