PENGARUH LEVERAGE, PROFITABILITAS,TIPE INDUSTRI, DAN KEPEMILIKAN MANAJEMEN TERHADAP PENGUNGKAPAN CORPORATE SOSIAL RESPONBILITY

Abstract

Given the importance of Corporate Social Responsibility (CSR), the issue which is of
particular interest are the factors that influence it, among others, leverage, management
ownership, industry type and profitability. Otherwise in Manufacture Company in Bursa Efek
Indonesia an effort to Corporate Social Responsibility (CSR, have noticed leverage,
management ownership, industry type and profitability.
The formulation of the problem in this research is : whether leverage influence to
profitability, whether management ownership influence to profitability, whether industry type
influence to profitability, whether leverage influence to Corporate Social Responsibility (CSR),
whether industry type influence to Corporate Social Responsibility (CSR) and whether
profitability influence to Corporate Social Responsibility (CSR). However, to answer the
problem, we conducted research with secondary data by www.idx.com. The analysis technique
used is Structural Equation Model (SEM) AMOS Version 20.
Based on the results obtained conclusions include : there is negative significant influence
between leverage to profitability, there is significant influence between management ownership
to profitability, there is significant influence between industry type to profitability, there is
negative significant influence between leverage to Corporate Social Responsibility (CSR),
there is significant influence between industry type to Corporate Social Responsibility (CSR)
and there is significant influence between profitability to Corporate Social Responsibility
(CSR).

Keyword : leverage, management ownership, industry type, profitability and Corporate
Social Responsibility (CSR)