Abstract :
This study aims to examine whether the effects of profitability, liquidity, Leverage,
firm size, and size of the board of commissioners on the disclosure of corporate
social responsibility. The population of this study is all mining companies listed on
the Indonesia Stock Exchange (IDX) during 2018?21. The samples were selected
using a purposive sampling technique so that the total number of samples in this
study was 57, consisting of 47 companies. Testing the hypothesis of this study using
multiple linear regression analysis, the results of hypothesis testing show that the
variables of profitability, liquidity, and Leverage have no effect on the disclosure
of corporate social responsibility. The size of the company and the size of the board
of commissioners affect the disclosure of corporate social responsibility.
Keywords: Corporate Social Responsibility (CSR), Profitability, Liquidity, Leverage, Company Size, Board of Commissioners Size.