Pengaruh Ukuran Perusahaan, Kepemilikan Saham Asing, Media Exposure Terhadap Pengungkapan Corporate Social Responsibility Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia

Abstract

This study aims to examine the effect of firm size, foreign ownership, and media exposure for disclosure of corporate social responsibility. The population in this study is a manufacturing company listed on the Indonesia Stock Exchange. Samples were determined by using purposive sampling method. The research sample was obtained as many as 40 companies. Testing the hypothesis using multiple regression analysis method with the help of SPSS ver. 20. The test results indicate that the first hypothesis (Ha1) states that there is a positive effect of firm size on disclosure of corporate social responsibility, rejected. The second hypothesis (Ha2) states that there is a positive effect of foreign ownership on disclosure of corporate social responsibility, rejected. As well, the third hypothesis (Ha3), which states that there is a positive effect of media exposure on disclosure of corporate social responsibility, acceptable

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