PENGARUH SIZE, PROFITABILITAS DAN LEVERAGE TERHADAP
PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY
(Studi Empiris pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek
Indonesia Periode 2013-2017)
ABSTRACT
Lately, the activities of Corporate Social Responsibility (CSR) have developed into part of the
company's business strategy, especially related to marketing functions, public relations, and
investment policy making. The research objective is to find out and analyze whether size, profitability
and leverage have partial effect, simultaneously dominant on CSR (corporate social responsibility)
disclosure at PT. Sona Sinar Abadi Mojokerto. The research design used in this research is
quantitative research. Based on the results of the analysis that has been carried out, it can be
concluded as follows: 1) Variable size of the company does not significantly influence the disclosure
of Corporate Social Responsibility. 2) The profitability variable does not significantly influence the
disclosure of Corporate Social Responsibility. 3) Leverage variables significantly influence the
disclosure of Corporate Social Responsibility. 4) Variable company size, profitability and leverage
have a direct and significant effect on the disclosure of Corporate Social Responsibility.
Keywords: Size, Profitability, Leverage and Disclosure of Corporate Social Responsibility