Pengaruh Profitabilitas, Ukuran Perusahaan, Leverage, Umur Perusahaan, dan Dewan Komisaris Independen terhadap Pengungkapan Corporate Social Responsibility (CSR) pada Perusahaan Manufaktur Sektor Industri Dasar dan Kimia yang Terdaftar di Bursa Efek Indonesia Tahun 2018- 2020

Abstract

This study aims to determine the effect of profitability, firm size, leverage, firm age, and independent board of commissioners on the disclosure of corporate social responsibility in manufacturing companies in the basic and chemical industry sectors listed on the Indonesia Stock Exchange. This type of research is associative research with a quantitative approach. The type of data used in this study is secondary data in the form of annual reports of manufacturing companies. The analysis technique used is multiple linear regression. The results of this study indicate that profitability has a significant positive effect on the disclosure of corporate social responsibility in manufacturing companies in the basic and chemical industry sectors on the Indonesia Stock Exchange for the period 2018 – 2020. Company size has a significant positive effect on disclosureof corporate social responsibility in manufacturing companies in the basic and chemical industry sectors in Indonesia. Indonesia Stock Exchange for the period 2018 – 2020. Leverage has a significant positive effect on the disclosure ofcorporate social responsibility in manufacturing companies in the basic and chemical industry sectors on the Indonesia Stock Exchange for the period 2018 – 2020. Company age has a significant positive effect on disclosure of corporate social responsibility in manufacturing companies in the basic industrial sector. and chemistry on the Indonesia Stock Exchange for the period 2018 – 2020. The board of commissioners has a significant positive effect on the disclosure ofcorporate social responsibility in manufacturing companies in the industrial sector. ar and chemistry on the Indonesia Stock Exchange for the period 2018 – 2020