ABSTRAK

Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh firm size, ownership dan karakteristik CEO terhadap pengungkapan corporate social responsibility perusahaan dengan 199 sampel perusahaan yang terdaftar di Bursa Efek Indonesia tahun 2017-2019. Penelitian ini menggunakan metode analisis regresi data panel dengan model fixed effect dan menggunakan software E. Views
v. 12. Hasil penelitian menunjukkan bahwa total penjualan dan kepemilikan keluarga tidak berpengaruh negatif, jumlah tenaga kerja, kepemilikan asing, military connection tidak berpengaruh positif terhadap pengungkapan corporate social responsibility perusahaan. Sedangkan, total asset, kepemilikan publik, dan kepemilikan pemerintah berpengaruh positif terhadap pengungkapan corporate social responsibility perusahaan.

Kata Kunci: Pengungkapan corporate social responsibility, total penjualan, kepemilikan pemerintah, military connection.

ABSTRACT

This research aims to determine and analyze the influence of firm size, ownership, and CEO caracteristics on corporate social responsibility disclosure with a sample of 199 companies listed on the Indonesia Stok Exchange in 2017- 2021. This research uses panel data regression analysis methods with a fixed effect model and uses software E. Views v. 12. The research results show that total sales and family ownership do not have a negative effect, the number of workers, foreign ownership, military connection do not have a positive effect on the company’s disclosure of corporate social responsibility. Meanwhile, total assets, public ownership, and government ownership have a positive effect on the company’s corporate social responsibility disclosure.

Keywords: Disclosure of corporate social responsibility, total sales, government ownership, military connection