PENGARUH FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PADA PERUSAHAAN SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA
Keywords:Disclosure of Corporate Social Responsibility, Profitability, Company Size, Leverage
This study is intended to examine the factors that influence the disclosure of Corporate Social Responsibility (CSR) in the company's annual report. The purpose of this study is to analyze whether the proxied profitability of Return On Assets (ROA) affects CSR disclosure, whether company size is on CSR disclosure, and whether leverage is proxied on the Debt to Equity Ratio (DER) on the company's CSR disclosure. The sample used was 18 companies from 26 companies which were taken by purposive sampling technique. The results of the study partially there is profitability proxied by ROA and leverage as proxied by DER has a significant negative effect on CSR disclosure, while company size proxied by SIZE has no significant effect on CSR disclosure. Leverage as proxied by DER on CSR Disclosures in food and beverage sector companies listed on the Indonesia Stock Exchange in 2017-2019.