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Factors of Corporate Social Responsibility Disclosure


Wuryan Andayani
Abstract

This research was conducted to determine the factors of corporate social responsibility disclosure in mining companies listing on the Indonesia Stock Exchange. The research method used was purposive sampling and multiple regression. As for the sample in the research of 48 mining companies listing on the Indonesian Stock Exchange from 2014 - 2016. The results of this study indicate that firm size have a positive influence on CSR disclosure, profitability have a positive influence on CSR disclosure, concentrated ownership have a positive influence on CSR disclosure, and leverage have a positive influence on CSR disclosure.

Volume 12 | Issue 1

Pages: 122-129

DOI: 10.5373/JARDCS/V12I1/20201019