PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN DAN LEVERAGE TERHADAP CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE
(Studi Empiris Pada Perusahaan Sektor Basic Material Yang Terdaftar Di Bursa Efek Indonesia Periode 2022-2024)
DOI:
https://doi.org/10.23969/jp.v11i3.67008Keywords:
Profitability, Firm Size, Leverage, Corporate Social Responsibility DisclosureAbstract
This study aims to analyze the effect of profitability, firm size, and leverage on Corporate Social Responsibility Disclosure (CSRD) in basic material sector companies listed on the Indonesia Stock Exchange for the period 2022-2024. The research population consists of 35 companies, with a sample of 22 companies selected using purposive sampling method, resulting in 66 panel data observations. The analytical tool used is panel data regression with the Fixed Effect Model (FEM) approach. The results show that profitability (ROA) has a positive and significant effect on CSRD (coefficient 0.004; p=0.020), firm size has a positive and significant effect on CSRD (coefficient 0.060; p<0.001), while leverage (DER) does not have a significant effect on CSRD (coefficient 0.000; p=0.823). Simultaneously, the three variables have a significant effect on CSRD with an R-squared value of 0.7234, meaning that 72.34% of the variation in CSR disclosure can be explained by these three variables. This research implies that companies with greater profitability and size tend to have better CSR disclosure, while debt structure is not a determining factor in CSR disclosure decisions in the basic material sector.
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