Pengaruh Ukuran Perusahaan, Leverage Dan Arus Kas Operasi Terhadap Pengungkapan Corporate Social Responsibility (studi Empiris Pada Perusahaan Manufaktur Sektor Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Periode 2013-2017)

Abstract

Abstrak Pengungkapan corporate social responsibility merupakan suatu komponen yang harus dilakukan oleh suatu perusahaan. Tujuannya, perusahaan dapat berperan aktif bagi kemajuan masyarakat sehingga dapat mengembangkan peran perusahaan ditengah masyarakat. Selain itu perusahaan dapat membantu pemerintah didalam menjaga ekosistem dengan menerapkan corporate social responsibility. Pengungkapan corporate social responsibility adalah sesuatu yang wajib dilaporkan didalam laporan keuangan sehingga pemerintah, investor dan masyarakat mengetahu kegiatan corporate social responsibility yang telah dilakukan. Penelitian ini bertujuan untuk menguji pengaruh dari ukuran perusahaan, leverage dan arus kas operasi terhadap perusahaan manufaktur sektor pertambangan yang terdaftar di Bursa Efek Indonesia periode 2013-2017. Metode sampling menggunakan metode purposive sampling dengan jumlah sampel sebanyak 9 perusahaan dan data yang digunakan selama 5 tahun. Sehingga penelitian ini menggunakan jumlah unit sampel sebanyak 45 data. Teknik analisis data menggunakan statistik deskriptif dengan pengujian hipotesis mengunakan analisis regresi data panel pda software Eviews 9. Hasil pengujian yang didapatkan dari penelitian ini secara simultan menunjukkan ukuran perusahaan, leverage dan arus kas operasi berpengaruh secara signifikan terhadap pengungkapan corporate social responsibility. Secara parsial arus kas operasi memiliki pengaruh positif signifikan terhadap pengungkapan corporate social responsibility, sedangkan ukuran perusahaan dan leverage tidak memiliki pengaruh signifikan terhadap pengungkapan corporate social responsibility. Kata Kunci: Ukuran Perusahaan, Leverage, Arus Kas Operasi, Pengungkapan Corporate Social Responsibility Abstract Disclosure of corporate social responsibility is a component that must be completed by the company. The goal, companies must be an active in the progress of society so that can develop the role of the company in the community. In addition, company can help the government in maintain the ecosystem by implementing corporate social responsibility. Disclosure of corporate social responsibility is something that must be reported in the financial statements so that the government, investors and the public know about the corporate social responsibility activities that have been carried out. This study aims to examine the effect of company size, leverage and operating cash flows on mining sector manufacturing companies listed on the Indonesia Stock Exchange for the period 2013-2017. The sampling method used purposive sampling method with a total sample of 9 companies and research periode for 5 years. So that this study uses a total sample unit of 45 data. The data analysis technique uses descriptive statistics with hypothesis testing using panel data regression analysis used Eviews 9 software. The test results obtained from this study simultaneously show the size of the company, leverage and operating cash flow significantly influence the disclosure of corporate social responsibility. Partially operating cash flow has a significant positive effect on disclosure of corporate social responsibility, while company size and leverage do not have a significant effect on disclosure of corporate social responsibility. Keywords: Size of Company, Leverage, Operating Cash Flow, Disclosure of Corporate Social Responsibility