DETERMINATION OF CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE ON CONSUMER GOODS COMPANIES IN INDONESIA DURING THE COVID-19 PANDEMIC

Abstract

This study aims to examine the effect of Profitabilitas, Leverage dan Company Size Corporate social Responsibility Disclosure (CSR) in manufacturing companies in the consumer goods sector. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2020. The sample determination uses purposive sampling method, which then obtains a sample of 43
companies. The data analysis technique uses multiple linear regression. The results of this study indicate that Profitability and Leverage have a positive and significant effect on the Corporate Social Responsibility Disclosure. Company size has no effect on the Corporate Social Responsibility Disclosure. The conclusion of this study is that the Corporate Social Responsibility Disclosure is strongly influenced by the financial health of the company, not the size of the company because both are in the spotlight of the community due to the company's activities.