PENGARUH UKURAN PERUSAHAAN, UKURAN DEWAN KOMISARIS, KEPEMILIKAN INSTITUSIONAL, LEVERAGE, DAN PROFITABILITAS TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY

Abstract

This study aims to test and obtain empirical evidence of the effect of company size, board size, institutional ownership, leverage, and profitability on disclosure of corporate social responsibility (CSR) in mining companies listed on the Indonesia Stock Exchange in 2017-2019.The research population is mining companies listed on the Indonesia Stock Exchange in 2017-2019. The sample in this study were 35 mining companies which were determined based on the purposive sampling method. The analysis technique used is multiple linear regression analysis.The results showed that company size and institutional ownership had no effect on disclosure of corporate social responsibility (CSR), while board size, leverage and profitability had a significant positive effect on disclosure of corporate social responsibility (CSR).