The Effect of Profitability, Industrial Type, and Media Exposure on Corporate Social Responsibility Disclosure

ABSTRACT: This study was conducted to empirically examine the effect of profitability, industry type, and media exposure on corporate social responsibility disclosure. This research was conducted on companies listed on the Indonesia Stock Exchange in the 2015-2017 period. The sample selection method in this study uses the proportional stratified random sampling method. The samples in this study were 84 companies with 252 observations. The analysis technique used is multiple linear regression. Based on the results of the analysis, it was found that the type of industry and media exposure had a positive effect on corporate social responsibility disclosure, profitability did not affect corporate social responsibility disclosure.
KEYWORDS: profitability, industry type, media exposure, corporate social responsibility.