Pengaruh ukuran perseroan, leverage dan profitabilitas terhadap pengungkapan Corporate Social Responsibility perseroan sektor barang konsumsi yang terdaftar di Bursa Efek Indonesia kurun waktu tahun 2015 - 2019

Corporate Social Responcibility is social responsibility for a company. In the disclosure itself, there are several factors that may affect the disclosure made by the company. This study aims to determine and prove whether there is an influence of company size, leverage, and profitability on CSR disclosure. The data of this study were taken from the financial statements of manufacturing companies in the consumer goods industry which were listed on the Indonesia Stock Exchange in the period 2015 - 2019. The sample was collected using a purposive sampling method and a sample of 27 companies was collected. Data analysis was performed using descriptive statistical techniques, classical assumption tests consisting of normality test, heteroscedasticity test, multicolinearotas test and autocorrelation test, multiple linear regression model, and hypothesis testing whose data processing was assisted by using the SPSS version 24.00 program. The results of this study are profitability has a significant negative effect, company size has no effect and leverage has an effect on CSR disclosure.