Abstract,
This purpose of this research was to found whether effect
Company Age and Company Size Against Corporate Social Responsibility
(CSR) Disclosure In Food and Beverage Sub Manufacturing Companies
on the Indonesia Stock Exchange (IDX) for the 2016–2019 Period.
The sample drawn by purposive sampling and fulfill sample
selection criteria. Method of data analysis using multiple linear
regression.
The results of the research show that the age and size variables
partially or simultaneously have an effect on Corporate Social
Responsibility (CSR). These results indicate that the age and size variables
together affect the amount of Corporate Social Responsibility (CSR) for
the investment made by investors. While R square, company age and
company size affect the disclosure of Corporate Social Responsibility
(CSR) by 86.8% and the rest is influenced by other variables or factors.
Keywords: Company Age, Company Size and Corporate Social
Responsibility (CSR)
Abstrak,
Tujuan Pengaruh Umur Perusahaan Dan Ukuran Perusahaan
Terhadap Pengungkapan Corporate Social Responsibility (CSR) Pada
Perusahaan Manufaktur Sub Makanan dan Minuman Yang Terdapat di
Bursa Efek Indonesia (BEI) Periode 2016–2019.
Sampel diambil dengan metode purposive sampling dan
memenuhi kriteria pemilihan sampel. Metode analisis data menggunakan
metode regresi linier berganda.
Hasil dari penelitian bahwa variabel Umur dan ukuran secara
secara parsial maupun simultan berpengaruh terhadap Corporate Social
Responsibility (CSR). Hasil ini menunjukkan bahwa variabel Umur dan
ukuran secara bersama-sama mempengaruhi besarnya Corporate Social Responsibility (CSR) atas investasi yang ditanamkan investor. Sedangkan
secara R square Umur Perusahaan dan Ukuran perusahaan berpengaruh
terhadap Pengungkapan Corporate Social Responsibility (CSR) sebesar
86,8% dan sisanya dipengaruhi variabel atau faktor lain.
Kata Kunci: Umur Perusahaan, Ukuran Perusahaan and Corporate Social
Responsibility (CSR).