Determinant Corporate Social Responsibility Disclosure, Size of Companies Registered of Bursa Efek Indonesian Property nd Real Estate

Abstract

This study discusses how Profitability and Leverage on Corporate Social Responsibility Disclosures are moderated by company size. This study uses secondary data as a data source with a total sample of 135 companies listed on the property and real estate sector stock exchanges with a time span from 2016 to 2020. The results of this study indicate that the Profitability variable does not have a significant effect on Corporate Social Responsibility Disclosure has a significant effect if it is moderated by Size Companies while the Leverage variable has a significant effect on Corporate Social Responsibility Disclosure but does not have a significant effect if it is moderated by Size Companies.