PENGARUH PROFITABILITAS, LEVERAGE, SIZE, DAN UMUR PERUSAHAAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY

Abstract

The research aimed to examine the effect of profitability, leverage, size and firm age on the disclosure of Corporate
Social Responsibility (CSR) at manufacturing companies in the consumer goods industry listed on The Indonesia
Stock Exchange(IDX) in the 2018-2020 period. The research sample collection used purposive sampling to provide
data followed by the research variable, meanwhile, this research was a quantitative approach. Based on the
determined criteria, the research data obtained 81 observations from 27 company samples during 3 years of the
observation period. The research analysis method used multiple linear regression with the SPSS application. The
research result concluded that: (1) Profitability was proxy with Return On Assets (ROA) did not affect the
disclosure of Corporate Social Responsibility, (2) Leverage was proxy with Debt Equity Ratio (DER) did not affect
the disclosureof Corporate Social Responsibility, (3) Size had positive effect on the disclosure of Corporate Social
Responsibility, (4) Firm ages had a positive effect on the disclosure of Corporate Social Responsibility.