The Effect Of Firm Size, Profitability, Leverage, And Media Exposure On Corporate Social Responsibility Disclosure (An Empirical Study on Mining Companies Listed in Indonesia Stock Exchange in the year 2012 -2014)

Abstract

This research is about the Corporate Social Responsibility (CSR) disclosure. CSR can influence the company’s existence which makes it important for companies to disclose their CSR activities especially for those that are listed in the stock exchange. In Indonesia implementation of CSR is followed by government regulations. The aim of this research is to test the influence of firm size, profitability, leverage, and media exposure towards the CSR disclosure on the mining companies listed on Indonesia Stock Exchange in 2012-2014. Population in the this research is from the mining companies listed in the Indonesian Stock Exchange (IDX) period 2012-2014 with a total of 39 companies..The research samples are selected using purposive sampling method and achieved 21 companies. The analysis method is using the multiple regression method. The result of the research proves that firm size, profitability, leverage, and media exposure have significant influence towards the corporate social responsibility disclosure.