Pengaruh Ukuran Perusahaan, Leverage, Likuiditas, Profitabilitas, dan Umur Perusahaan Terhadap Pengungkapan Corporate Social Responsibility (Studi Empiris Perusahaan Manufaktur yang Terdaftar di BEI Periode 2017-2019)

The purpose of this study was to determine the effect of firm size, leverage, liquidity, profitability, and firm age on the disclosure of corporate social responsibility (CSR). The indicators used to measure CSR disclosure in this study are company size, leverage, liquidity, profitability and company age. While the disclosure of corporate social responsibility (CSR) of the company as the dependent variable. The sample selection method uses purposive sampling on manufacturing sector companies listed on the Indonesia Stock Exchange for the 2017-2019 period. The analytical method used is multiple linear regression analysis. The results of hypothesis testing indicate that firm size and firm age affect on CSR disclosure. Meanwhile leverage, liquidity, and profitability have no effect on CSR disclosure