Pengaruh Profitabilitas, Leverage, Kepemilikan Manajerial dan Ukuran Dewan Komisaris terhadap Corporate Social Responsibility Disclosure pada Perusahaan Pertambangan yang TerdaftardDi Bursa Efek Indonesia Periode 2015-2020

Abstract

The objective of this research is to determine the effect of profitability, leverage, managerial owning, and size of commissioner to corporate social responsibility disclosure to mining companies listed on Indonesia Stock Exchange in period 2015-2020. Population of this research are 44 mining companies by accessing annual report and financial statement from www.idx.co.id and related company’s website. The sampling method of this research is purposive sampling method and 29 mining companies were selected as samples with 174 units of analysis (2015-2020). The data analysis method used is multiple linear regression analysis. The results of this research show profitability, leverage, managerial owning and size of commissioner has no effect on corporate social responsibility disclosure. The results of this research also show profitability, leverage, managerial owning and size of commissioner simultaneously has no effect on corporate social responsibility disclosure.