The Effect of Company Size (SIZE), Leverage, Independent Board of Commissioners, and Profitability on Corporate Social Responsibility Disclosure (Empirical Study on Mining Companies Listed on the Indonesia Stock Exchange (IDX) for the 2012-2016 Period)

Abstract

This study aims to determine the effect of Company Size, Leverage, Independent Board of Commissioners, and Profitability on Disclosure of Corporate Social Responsibility. The sample in this study were 9 Mining Companies listed on the Indonesia Stock Exchange (IDX) for the period 2012-2016. This study used multiple linear regression analysis to test the effect of Company Size, Leverage, Independent Board of Commissioners, and Profitability on Corporate Social Responsibility Disclosures . The results of this study indicate that Company Size and Leverage have a positive effect while the Independent Board of Commissioners and Profitability have a negative effect on disclosure of Corporate Social Responsibility.

Keywords: Company Size, Leverage, Independent Board of Commissioners, Profitability, Corporate Social Responsibility.

DOI: 10.7176/JESD/10-20-05

Publication date:October 31^st 2019