PENGARUH LEVERAGE, SIZE, DAN ROE TERHADAP CORPORATE SOCIAL RESPONSIBILITY PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BEI

Abstract

This research aimed to examine the effect of Leverage, Size, and Return On Equity which were referred to Debt to Equity Ratio,
and firm size on Corporate Social Responsibility of mining companies which were listed on Indonesia Stock Exchange. While
the research was quantitative.Moreover, the data collection technique used purposive sampling, in which the sample was based
on criteria given.In line with that, there were 11 samples from 24 mining companies which were listed on Indonesia Stock
Exchange during 2017-2020. Furthermore, the data were secondary in the form of financial statements and annual reports.
Additionally, the data analysis technique used classical assumption test and multiple linear regression with SPSS 25. Based
on the result of determination coefficient test, it proved Leverage, Size, dan Return On Equity. In addition, the research result
concluded that Leverage had a negative and significant effect on Corporate Social Responsibility. On the other hand, Size did
not affect Corporate Social Responsibility. In contrast, Return On Equity had a negative and significant effect on Corporate
Social Responsibility.