The Effects of Financial Performance and Company Size on Corporate Social Responsibility (CSR) Disclosure

Abstract

ABSTRACT

This study aims to examine the effect of company size and financial performance, which includes profitability (ROA), leverage (DER), and liquidity (CR), on Corporate Social Responsibility Disclosure (CSRD). The objects of this research were 47 mining companies listed on the Indonesia Stock Exchange (IDX). The sample used was made up of 10 sub-sectors of coal mining companies chosen by a purposive sampling technique. The hypothesis analysis applied to this study was Multiple Linear Regression using the SPSS 26 application. The results showed that profitability (ROA) negatively affects Corporate Social Responsibility Disclosure (CSRD). Meanwhile, leverage (DER) and liquidity (CR) had a negative effect on Corporate Social Responsibility Disclosure (CSRD). The company size has a significant positive effect on Corporate Social Responsibility Disclosure (CSRD). Simultaneously, profitability (ROA), leverage (DER), liquidity (CR), and company size had a significant effect on Corporate Social Responsibility Disclosure (CSRD).