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PENGARUH PROFITABILITAS DAN PERTUMBUHAN PERUSAHAAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY: STUDI PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BEI

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ABSTRACT THE INFLUENCE OF PROFITABILITY AND COMPANY GROWTH ON CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE STUDY IN BANKS COMPANY LISTED IN BEI Written by: Grace Agustina Damanik NIM: 1532165 This study aims to examine the effect of company profitability and growth on corporate social responsibility disclosure in banking companies listed on the Indonesia Stock Exchange 2015-2017. Corporate social responsibility disclosure is measured using a predetermined item checklist. The sample method used was purposive sampling so that it found 41 banking companies as research samples. Data is obtained from the annual financial statements listed on the Indonesia Stock Exchange for the period 2015-2017. The results showed that profitability did not have a significant effect on corporate social responsibility disclosure with a value of β coefficient negative -0.007 and a significance value of -0.792, company growth did not have a significant effect on corporate social responsibility disclosure with a value of β -0.056 and a significance value - 0.425, the profitability and growth of the company simultaneously do not have a significant effect on corporate social responsibility disclosure with F count of 0.567 with a significance level of 0.568. Keywords: Profitability, Company Growth, Corporate Social Responsibility Disclosure