PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, DAN TANGGUNG JAWAB LINGKUNGAN TERHADAP CSR DISCLOSURE PADA PERUSAHAAN TAMBANG YANG TERDAFTAR DI BEI PERIODE 2015-2019

Abstract

ABSTRACT

Corporate Social Responsibility disclosure is a sustainability commitment by the business community to act ethically and to contribute to economic development for all company’s stakeholders, especially Mining companies that are related to nature directly. If the disclosure of corporate social responsibility better, so does the company’s image to stakeholders. This research seeks to study the level of corporate concern and social responsibility towards its stakeholders, it was analyzed the effect of profitability, company size, and environmental responsibility on CSR Disclosure in Mining companies which listed on the Stock Exchange in the 2015-2019 period. The sample of this study were 47 Mining companies which listed on the IDX. Based on the test results, profitability, company size, and environmental responsibility simultaneously affect CSR Disclosure. The partial test concludes that profitability affects CSR Disclosure, company size affects CSR Disclosure, and environmental responsibility also affects CSR Disclosure.

Keywords: with profitability, company size, environmental responsibility and CSR Disclosure