Company Size, Profitability, and Leverage On Corporate Social Responsibility Disclosures (Empirical Study on Mining Companies Listed on the Indonesia Stock Exchange)

ABSTRACT : This study aims to determine the effect of company size, profitability, and leverage on CSR disclosure. This research was conducted at mining companies listed on the Indonesia Stock Exchange in 2017- 2019. The number of samples taken was 20 companies, with a purposive sampling method. The data wascollected through the documentation method. The data analysis technique used is multiple linear regression  analysis. Results show that company size has a positive effect on CSR disclosure; Profitability has a positive effect on CSR disclosure; Leverage has a positive effect on CSR disclosure
KEYWORDS: Disclosure of Corporate Social Responsibility, Company Size, Profitability, Leverage