FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2021-2024

Abstract

This research aims to determine the influence of Company Growth, Company Size, Profitability, Leverage, Independent Commissioner and Audit Committee on Corporate Social Responsibility (CSR) disclosure in Mining companies listed on the Indonesia Stock Exchange in 2021-2024. The type of research used is quantitative. With secondary data obtained from the IDX website and the official website of each company. The data used are audited annual reports and sustainability reports from 2021-2024. The data analysis technique used is multiple linear regression. The result of this study indicate that partially Company size and Profitability have a positive and significant effect on CSR Disclosure, Company Growth and Leverage have a negative and significant effect on CSR Disclosure, Independent Commissioners and Audit Committee have a negative and significant effect on CSR Disclosure.