Analisis Pengaruh Kinerja Keuangan Terhadap Pengungkapan Corporate Social Responsibility (Studi Empiris Pada Perusahaan Manufaktur Subsektor Makanan Dan Minuman Yang Tercatat Di Bei Tahun 2017-2019)

Behind the rapid development in large companies, the social environment is very important in the development of the company. This study aims to determine the effect of Financial Performance on Corporate Social Responsibility (CSR) Disclosures in Companies Listed on the Indonesia Stock Exchange (IDX) in 2017-2019. The sampling technique used purposive sampling method with a sample of 25 companies. Testing the data using multiple linear regression. The results showed that profitability had an effect on the use of CSR, while leverage and liquidity had no effect on CSR. Suggestions that can be given based on this research are the expansion of the research population and sample, the addition of research years, and the use of the research period in the long term