The Effect Of Firm Characteristics On Corporate Social Responsibility Disclosure

Abstract

The aim of this research is to examine the effect of firm characteristics on corporate social responsibility
disclosure. This research uses secondary data obtained from mining companies listed on the Indonesia
Stock Exchange. The independent variables used are liquidity, profitability and leverage whereas
corporate social responsibility disclosure as the dependent variable. The data analysis is conducted using
R Studio software for descriptive statistical analysis, panel data regression model estimation, classic
assumption test, coefficient determination test, hypothesis test and regression coefficient equation
analysis to determine the effect of independent variables on the dependent variable. The results suggest
that firm characteristics had an effect on the corporate social responsibility disclosure.