THE INFLUENCE OF COMPANY SIZE, COMPANY GROWTH, PROFITABILITY AND LEVERAGE ON CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE

Abstract

This research aims to empirically test the influence of company size, company growth, profitability and leverage on corporate social responsibility (CSR) disclosure in pharmaceutical and manufacturing companies in the chemical sub-sector. The population in this research are companies listed on the Indonesia Stock Exchange (BEI). in 2018-2022. The total population of this study was 23 companies. Sample selection was carried out using a purposive sampling method and 12 companies were obtained that met the criteria. Hypothesis testing research was carried out using multiple linear regression analysis using the Statistical Product and Service Solution (SPSS) program. The research results show that partially company size has a significant positive effect on Corporate Social Responsibility (CSR) disclosure, company growth has a positive but not significant effect on Corporate Social Responsibility (CSR) disclosure, profitability has a significant positive effect on Corporate Social Responsibility (CSR) disclosure, leverage positive but not significant effect on Corporate Social Responsibility (CSR) disclosure.