Pengaruh Pengungkapan Profitabilitas, Leverage, Kinerja Keuangan dan Ukuran Perusahaan pada Corporate Social Responsibility

This study aims to examine the effect of profitability, leverage, financial performance and firm size on Corporate Social Responsibility. This research is a quantitative research. The sample used in this study are manufacturing companies in the consumption sector which are listed on the Indonesia Stock Exchange (IDX) in 2015-2018. The sampling method used in this research is purposive sampling method with a total sample of 376 companies. The data used is secondary data. The analytical technique used in this study is a Partial Least Square analysis approach with the help of SPSS 25. The results show that financial performance has a significant effect on profitability, solvency and leverage, liquidity has no significant effect on corporate social responsibility disclosure, while firm size has a significant effect. on the disclosure of corporate social responsibility. Keywords: Corporate Social Responsibility, Profitability, Leverage, Liquidity, Solvency, Company Siz