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

Abstract

This research aimed to examine the effect of profitability, leverage, size, and companies’ age on the disclosure of Corporate Social Responsibility (CSR). The profitability was measured by Return On Asset, leverage was measured by Debt to Equity Ratio, size was measured by Logaritm Natural from Total Asset, and companies’ age. While the disclosure of CSR was measured by Corporate Social Responsibility Index (CSRI).The research was quantitative. Moreover, the population was mining companies listed on the Indonesia Stock Exchange (IDX). The data collection technique used purposive sampling. In line with that, there were 30 mining companies as the sample. Furthermore, the data were taken for 5 years (2017- 2021). In total, there were 150 data samples. The data analysis technique used multiple linear regression with SPSS.The result concluded that both profitability and leverage did not affect the disclosure of CSR. On the other hand, size as well as companies’ age affected the disclosure of CSR.