Pengaruh Profitabilitas, Likuiditas, dan Leverage Terhadap Pengungkapan Aktivitas Corporate Social Responsibility Tahun Selanjutnya (Studi Empiris Pada Perusahaan Pertambangan yang Terdaftar di BEI)

This study aims to examine the effect of profitability, liquidity, and leverage on the disclosure of CSR activities the following year on mining companies listed on the IDX. The research year is used for profitability, liquidity, and leverage in 2015-2017 and for the disclosure of CSR activities in 2016-2018. The data collection method uses a purposive sampling technique to get data from 22 companies. The data analysis technique used is multiple linear regression analysis. The results showed profitability and liquidity variables affected the disclosure of corporate social responsibility activities in the following year, while leverage did not affect the disclosure of corporate social responsibility activities in the following year