Pembimbing : Wiwik Pratiwi

Abstrak:
This study aims to provide empirical evidence on the influence of company size, profitability and leverage on corporate social responsibility disclosure.

Sample used in this research are company listed in LQ45 Index on Indonesia Stock Exchange in 2017-2019 using purposive sampling and obtained 18 companies. This research used secondary data of annual report or financial statement obtained from LQ45 Index companies on Indonesia Stock Exchange (IDX) or company website in 2017-2019 period. Data were analyzed using multiple regression method.

The finding of this research are company size has a positive significant effect to corporate social responsibility disclosure, whether the leverage have a negative significant effect to corporate social responsibility disclosure. In addition, profitability has no effect to corporate social responsibility disclosure.

Keywords: Company size, profitability, leverage, corporate social responsibility