PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, LEVERAGE, DAN UKURAN DEWAN KOMISARIS TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (STUDI EMPIRIS PADA PERUSAHAAN PERBANKAN YANG LISTING DI BURSA EFEK INDONESIA TAHUN 2017-2019)

This study aims to analyze the effect of profitability, company size, leverage, and size of the board of commissioners on CSR disclosure in banking companies listing on the Indonesia Stock Exchange in 2017-2019. The subjects in this study were banking companies listed on the Indonesia Stock Exchange in 2017-2019. The number of companies sampled was 36 companies selected using purposive sampling method. The analysis used is multiple linear regression analysis. Based on the analysis that has been done, the results show that the variables of profitability, company size, and size of the board of commissioners have a positive effect on CSR disclosure. Meanwhile, the leverage variable has a negative effect on CSR disclosure.