PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN AKUNTANSI PERTANGGUNGJAWABAN SOSIAL (STUDI EMPIRIS PADA PERUSAHAAN PROPERTY & REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA)

This study aims to determine the effect of firm characteristics consisting of firm size, board of commissioners size, profitability and firm age on social responsibility accounting disclosures. The sampling technique in this study was purposive sampling on property & real estate companies listed on the IDX in 2017-2019. Purposive Sampling is a sampling method that is determined through certain criteria and gets a sample of 35 companies with a total of 105 observations.
The data analysis technique used is descriptive statistics and classical assumption test. Testing the hypothesis of this study using multiple linear regression using SPSS version 24. The results of this study show partially that the size of the company, the size of the board of commissioners and the age of the company have a significant effect. While profitability has no significant effect. And simultaneously significantly influence the disclosure of social responsibility accounting.