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PENGARUH PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PADA PERUSAHAAN SUB SEKTOR PERBANKAN YANG TERDAFTAR DI BEI TAHUN 2015 – 2017

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ABSTRACT THE EFFECT OF PROFITABILITY AND FIRM SIZE ON CORPORATE SOCIAL RESPONSIBILITY DISCLOSURES AT BANKING SUB SECTOR COMPANIES LISTED AT INDONESIA STOCK EXCHANGE (IDX) YEAR 2015 – 2017 Written by: Wina Casanova Tamba Nim: 1432210 This study aims to determine the effect of profitability and firm size on corporate social responsibility disclosure. This research is a descriptive research with quantitative approach used to process and analyze data so that obtained conclusion. The population in this research is a banking sub-sector company listed on the Indonesia Stock Exchange. The number of samples used are 12 banking companies listed on the Indonesia Stock Exchange during 2015-2017 and data are collected using audited financial statements and annual reports of banking companies listed on the Indonesia Stock Exchange during 2015-2017 by accessing the Indonesia Stock Exchange website.Data were analyzed using statistical method, mean, standard deviation, minimum, maximum, pearson correlation, t test, F test, and linear regression analysis. The results of this study indicate that partially there is no significant relationship between Profitability and Company Size on Corporate Social Responsibility Disclosure. The two independent variables used in this study ie profitability and firm size simultaneously have no significant effect on corporate social responsibility disclosure with significance level of 0.856> 0.05. Keywords: Corporate Social Responsibility Disclosure, Profitability, Firm Size.