PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, DAN LEVERAGE TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY

Abstrak

Corporate Social Responsibility (CSR) or corporate social responsibility is one of the activities carried out by the company to maintain good relations with the public or the public. Companies are required to submit information about CSR activities carried out, usually these activities are published by the company in annual reports and also sustainability reports. The purpose of this study was to determine the effect of profitability, company size, and leverage on CSR disclosure. This research was conducted on basic industrial and chemical sector companies listed on the Stock Exchange in 2014-2017. The sample of this study was 38 companies using the nonprobability sampling method. Data collection is done by observing financial reports and annual reports published by the company. The analysis technique used is multiple linear regression. Based on the results of the analysis found that the positive and not significant profitability of the effect on CSR disclosure, company size has a positive and significant effect on CSR disclosure, leverage has a negative and significant effect on CSR disclosure.

Keywords: profitability, company size, leverage, corporate social responsibility