Abstract

 

Corporate social responsibility exposure is an effort of the corporation to uprise its care to the social and environmental problems concerning to the production effort and how the corporation interacts with its stakeholder which is performed freely and being exposed in the corporation annual report publicized in Indonesian Stock Exchange. The population in this study is all of the banking industry that listing on the Stock Exchange in 2009-2011 with a sample of 21 banking companies listing on the Stock Exchange. Amalysis of the data used is multiple linear regression with SPSS 19 version. the results of this study indicate that leverage has no effect on corporate social responsibility disclosure. While the profitability a significant positive effect on corporate social responsibility disclosure.

 

Keywords : corporate social responsibility disclosure, profitability, leverage, banking industry, multiple linear regressions