ABSTRAKPenelitian ini dilakukan untuk melihat pengaruh corporate social responsibilities
terhadap keberlanjutan perusahaan (corporate sustainability). Penelitian ini
menggunakan sampel perusahaan terbuka di Indonesia dalam sektor manufaktur
dengan rentang waktu tahun penelitian 2012-2014. Hasil penelitian menunjukkan
bahwa pengungkapan corporate social responsibilities terbukti berpengaruh positif
signifikan terhadap corporate sustainability. Hal ini disebabkan pengungkapan
corporate social responsibilities dinilai dapat meningkatkan nilai ekonomisnya
diiringi dengan kinerja sosial dan lingkungan yang mampu menurunkan probabilitas
default perusahaan sehingga pada akhirnya membentuk suatu keberlanjutan.
ABSTRACTThe purpose of this research is to analyze the impact of corporate social
responsibilities on corporate sustainability. This research observes the
manufacturing companies which are listed on Indonesia Stock Exchange in the year
2012 to 2014. The result indicates that the corporate social responsibilities
disclosure have a positive significant impact on corporate sustainability. The
disclosure of corporate social responsibilities is believed to improve the economic
value alongside with social and environmental performances of the firm. Therefore,
the corporate sustainability can be made by lowering the probability of default in
the firm.