Pengaruh Profitabilitas dan Struktur Kepemilikan terhadap Pengungkapan Tanggung Jawad Sosial (CSR) pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2008-2011

Abstract

The so rapid development of business makes a company does its best to improve its value. One of the ways used to improve the value of a company is by increasing sales that the profit it gets becomes increasing. In this case, many companies build factory in the vicinity of residential area. Some of the remaining,.,; of their production is dumped into the surrounding environmer,t that it brings an impact to the surrounding communities. The relationship between a company and its surrounding environment is unseparable. A company and its environment is like a spouse who mutually gives and takes. The purpose of this hypopthesis testing study was to test the influence of profitability and structure of ownership (foreign and institutional ownerships) on the expose of social responsibility of the manufacturing company registered in the llulonesian Stock Ex.change from 2008 to 2011. The population of this study was all of the 125 manufacturing companies registered in the Indonesian Stock Exchange from 2008 to 2011 and the samples for this study were 41 companies for four years from 2008-2010 through purposive sampling technique that the total number of the companies observed was 164. The data used in this study were seconda;y data in the form of fmancial reports. The data obtained were analyzed through multiple linear regression tests. Hypothesis was tested by using t-test and Ftest. The result of this study showed that simultaneously the profitability and structure of ownership (foreign and institutional ownerships) had an influence the expose of social responsibility. Partially, the variable of probability had a significant influence on the expose Qf social responsibility while the variable Qf structure Qf ownership (foreign and institutional ownerships) did not have any significant influence on the expose of social responsibility of the manufacturing companies registered in the Indonesian Stock Exchange /mm 2008 to 2011.