PENGARUH KINERJA KEUANGAN, KAPITALISASI PASAR DAN UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY

Abstract

This research aimed to examine the financial performance, market capitalization, and firm size on the disclosure of corporate social responsibility. Financial performance was measured by return on assets, while the firm size was measured by log natural of total assets. This research was quantitative with secondary data. Furthermore, the research object of this research was a company listed in the LQ45 index at Indonesia stock exchange from 2016 until 2019. The research sample of this research was taken by purposive sampling, in accordance with the research criteria it obtained 224 samples from 61 companies listed on Indonesia stock exchange from 2016 until 2019. Moreover, the data analysis instrument of this research used the spss program 25 version, while the research analysis method used multiple linier regressions. The research result showed that return on assets did not have any effect on the disclosure of corporate social responsibility, market capitalization did not have any effect on the disclosure of corporate social responsibility. on the other hand, the firm size was affected by the disclosure of corporate social responsibility.
Keywords: financial performance, market capitalization, firm size, disclosure of corporate social responsibility