ANALISIS PENERAPAN INFORMASI PENGUNGKAPAN CSR BESERTA FAKTOR- FAKTOR YANG MEMPENGARUHINYA BERDASARKAN TEORI AGENCY, LEGITIMASI, STAKEHOLDER DAN TEORI KONTRAK SOSIAL

Abstract

This research explored the Application of Corporate Social Responsibility (CSR) Disclosure Information and the influencing Factors Based on Agency Theory, Legitimacy, Stakeholders and Social Contract Theory.  The purpose of this study was to determine how much the composition of the board of commissioners, leverage ratio, profitability ratio and company size simultaneously and partially affects the disclosure of corporate social responsibility (CSR) information.   The data used in this study was secondary data, namely data sourced from the Indonesia Stock Exchange. The main data sources used in this study were the company's annual report and the LQ30 company sustainability report, and the methods used in this study were quantitatively descriptive, that is, research that reveals the magnitude or smallness of the influence or the relationship between variables expressed in numbers, by collecting data that are supporting factors on the influence between the variables in question, then analyzed.  The results showed that all independent variables, namely the composition of the board of commissioners, leverage ratio, profitability ratio and company size together had a significant influence on CSR. The composition variables of the board of commissioners had a significant influence on the disclosure of CSR information, while the variables of leverage ratio, profitability ratio, and company size did not have a significant influence on the disclosure of CSR information.

Keywords: Disclosure of CSR information, Composition of the Board of Commissioners, Leverage Ratio, Profitability Ratio, and Company Size