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

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