Analisa Pengaruh Leverage dan Profitabilitas Terhadap Pengungkapan CSR Perusahaan Manufaktur yang Terdaftar di BEI Periode 2016-2019

This study aims to determine the effect of Leverage and Profitability on the disclosure of Corporate Social Responsibility of companies listed on the Indonesia Stock Exchange. The data used is secondary data. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange for the 2016- 2019 period. Hypothesis testing is done by using multiple linear regression and classical assumption test. The results of this study indicate that leverage has no effect on CSR disclosure, and profitability has a positive and significant effect on CSR disclosure