Pengaruh Profitabilitas, Leverage dan Proporsi Dewan Komisaris Independen terhadap Luas Pengungkapan Corporate Social Responsibility (CSR)

This study aims to analyze the influence of profitability, leverage and the proportion of independent commissioners on Corporate Social Responsibility (CSR) disclosure in manufacturing companies listed on the Indonesia Stock Exchange with research period in 2018-2020. The data used in this research are secondary data. The population in this study are manufacturing companies listed in Indonesia Stock Exchange. The sampling technique used purposive sampling method and obtained 280 samples. The data analysis technique used is multiple linear regression analysis. The results of this research showed that profitability has a positive effect on CSR disclosure, while leverage and the proportion of independent commissioners have no effect positive on CSR disclosure. Keywords: Profitability, Leverage, Proportion of Independent Commissioners, CSR disclosure