Leverage and Media Exposure On Corporate Social Responsibility Disclosures (Empirical Study on Mining Sector Companies Listed in Indonesia Stock Exchange 2015-2019 )

ABSTRACT : Corporate social responsibility is a corporate social responsibility activity for stakeholders who give more attention and concern to the environment and social issues, both those that are directly related to company activities and those that are not directly related to company activities. To motivate companies to do CSR as best as possible, a commitment from the management and shareholders of the company is needed to make social issues a priority and part of the company’s business strategy. This research was conducted to test empirically the effect of leverage and media exposure on disclosure of corporate social responsibility. The sample selection method in this study using the purposive sampling method. The research sample was 34 companies with a total of 170 observations. The analysis technique used is multiple linear regression. Based on the results of the analysis, leverage has a negative effect on disclosure of corporate social responsibility, and media exposure has a positive effect on disclosure of corporate social responsibility.
KEYWORDS: leverage, media exposure, corporate social responsibility