Faktor-Faktor Yang Memengaruhi Pengungkapan CSR Di Bursa Efek Indonesia

Abstract

This research aims to analyze the influence of company size on CSR disclosure. To analyze the effect of profitability on CSR disclosure. To analyze the effect of leverage on CSR disclosure. The theory used in this research is stakeholder theory. The type of research used in this research is explanatory research. The population is 438 manufacturing companies listed on the Indonesia Stock Exchange (BEI) from 2019 to 2021 using a purposive sampling method. Then the sample obtained was 35 manufacturing companies registered on the IDX with an observation period of 2019-2021. The data analysis technique used multiple regression analysis. The findings of this research are that company size has a positive and significant influence on CSR disclosure. Profitability has a positive and significant influence on CSR disclosure. Leverage has a positive and significant influence on CSR disclosure in Manufacturing Companies listed on the Indonesia Stock Exchange in 2019-2021.