Pengaruh ukuran perusahaan, profitabilitas, leverage dan ukuran dewan komisaris terhadap pengungkapan corporate social responsibility (csr) pada perusahaan sub sektor makanan dan minuman di bei

Social, economic and environmental responsibility is the Corporate obligation which is budgeted and calculated as the Corporate costs, the implementation of which is carried out with due regard to propriety and fairness. The impact of the Corporate activities varies even though it has the same type of business that affects the CSR carried out by the company. This study aims to determine the effect of firm size, profitability, leverage and the size of the board of commissioners on CSR disclosures in food and beverage companies listed on the IDX. The research method uses multiple linear regression analysis with a sample of the study amounting to 14 food beverage sub-sector companies during the period 2013-2017. The results showed that the size of the company had a significant influence on CSR disclosure, profitability of obtaining results had no significant on CSR disclosure, leverage proved to have a significant on CSR disclosure and the size of the board of commissioners proved to have no significant on CSR disclosure. Keyword : CSR Disclousure, firm Size, Profitability, Leverage, Board Siz