PENGARUH KINERJA KEUANGAN, KINERJA LINGKUNGAN, SIZE, DANUKURAN DEWAN KOMISARIS TERHADAP CSRDISCLOSURE
Keywords:
financial performance, environmental performance, size, board size, CSR DisclosureAbstract
The purpose of this study was to determine the effect of financial performance, environmental
performance, size and board size on the disclosure of Corporate Social Responsibility (CSR Disclosure) in mining
companies listed on the Stock Exchange during 2010-2014. The method used is descriptive with quantitative
approach.. Data of this research is secondary data, using the financial statements of mining companies listed in the
Stock Exchange gained through www.idx.co.id for the year. 2010-2014 Samples were selected using purposive
sampling method. The analysis technique used in this research is multiple linear regression analysis.The results
showed that the variables of financial performance, as measured by ROA and DER, and company size has no
significant effect on the disclosure of corporate social responsibility, while variable environmental performance and
board size have a significant effect on the disclosure of corporate social responsibility