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

Abstract

This research aimed to find out the effect of profitability, firm size and leverage on Corporate Social
Responsibility. While, the instrument in data collection technique used documentation, analyze annual financial
statement of food and beverages companies which were listed on Indonesia Stock Exchange during 2016-2018.
Moreover, the data collection technique used purposive sampling in which the sample was based on criteria
given. The criteria itself was publishing annual financial statement consistently during 2016-2018.
Furthermore, the data analysis technique used multiple regression analysis. Based on the research result, in
concluded profitability had significant value of 0.043. Besides, firm size had significant value of 0.000.
Meanwhile, leverage had significant value of 0.035. Therefore, all variables affected the discloswe of Corporate
Social Responsibility of Food and Beverages companies. In addition, regression coefficient of profitability, firm
size and leverage were positive. This meant, the variables had positive effect on corporate social responsibility of
food and beverages companies.

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