PENGARUH PROFITABILITAS, LEVERAGE, PERTUMBUHAN PERUSAHAAN DAN  KEPEMILIKAN INSTITUSIONAL TERHADAP CSR-DISCLOSURE

Rima  Kurniawati; Syifa  Syauqiyah; Nurul  Iffada

Rima Kurniawati Universitas Pekalongan
Syifa Syauqiyah Universitas Pekalongan
Nurul Iffada Universitas Pekalongan

Keywords: Corporate Social Responsibility (CSR), Growth, Institutional Ownership, Leverage, Profitability

Abstract

This research aims to test and analyze the influence of profitability, leverage, company growth and institutional ownership variables on Corporate Social Responsibility (CSR). The objects used in this research are infrastructure sector companies listed on the Indonesia Stock Exchange (BEI) for the 2021-2022 period. The sampling technique used a purposive sampling method and a sample of 46 companies was obtained. The type of data used is secondary data originating from published annual reports and sustainability reports. The analytical method used is multiple linear regression assisted by the SPSS 20 program. The results of this research show that the variables profitability, leverage, company growth and institutional ownership partially and simultaneously have no effect on CSR disclosure. This research is different from previous research because CSR disclosure is measured using the GRIStandard 2021 index.