Pengaruh Karakteristik Perusahaan, Media Exposuredan Sertifikasi Lingkungan Terhadap Corporate Social Responsibility Disclsoure

The purpose of this study is to empirically examine the influencing factors Corporate Social Responsibility Disclosure (CSRD). These factors are size, profitability, leverage, media exposure and environmental certification of coal mining sector companies listed on the Indonesia Stock Exchange (BEI) 2014-2016 period. There are 45 companies were taken as samples using purposive sampling. Multiple linear regression analysis was used to analyze the data in this study. The results show that firm size, profitability and leverage have a positive and significant effect on Corporate Social Responsibility Disclosure. While media exposure and environmental certification does not affect the Corporate Social Responsibility Disclosure. Rsquare Adjusted value is 0.758 which means that the variation of CSR disclosure index can be explained by the variable size of the company, profitability, leverage, media exposure and environmental certification by 75.8%. While 24.2% of CSR disclosure index can be explained by other variables.