Determination Disclosure of Corporate Social Responsibility

Abstract

Corporate social responsibility is a company's commitment to contribute to sustainable economic development. This study aims to examine and discuss the effect of profitability, leverage, size of the company, the audit committee, board of directors, institutional ownership and public ownership on the disclosure of corporate social responsibility. The study population was the company went public in Indonesia and the sample is manufacturing companies listed on the Stock Exchange in 2015-2018. This research data analysis techniques using multiple linear regression analysis. The stages of data analysis using normality test, classic assumption test the feasibility of models and hypothesis testing. The results of this study prove that profitability, leverage, and governance mechanisms have no effect on the disclosure of CSR. Meanwhile, the size of the company's positive influence on CSR. These results indicate that company size is a factor that can be used in determining the company disclose its CSR activities