PENGARUH PROFITABILITAS DAN LEVERAGE TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI DASAR DAN KIMIA YANG TERDAFTAR DI BURSA EFEK INDONESIA

Abstract

In the current era of globalization the company is faced with an increasingly fierce competition environment, not only trying to increase profits but the company must also establish harmonious relationships with the communities around the company. This study aims to analyze and test the effect of profitability and leverage on corporate social responsibility (CSR) disclosures in manufacturing companies in the basic and chemical industry sectors listed on the Indonesia Stock Exchange in the 2014-2018 period. A total of 8 data samples were tested by means of classical assumptions using multiple regression analysis techniques. The results showed that profitability partially affected CSR disclosure, leverage partially did not affect CSR disclosure, and profitability and leverage simultaneously did not affect CSR disclosure.