Abstract: This study aims to examine the effect of profitability, firm size, leverage, liquidity, board of commissioners, and public ownership on CSR disclosure. This research was conducted on state-owned companies listed on the Indonesia Stock Exchange in 2018-2019. The population in this study were 25 state-owned companies. Determination of the number of samples using purposive sampling technique with three criteria and then obtained 21 samples that are able to meet the three criteria. Data were analyzed using multiple linear regression analysis. The results showed that profitability, firm size, leverage, liquidity, and public ownership had no effect on CSR, while the board of commissioners had a positive effect on CSR. This means that the larger the company's board of commissioners, the wider the company's tendency to disclose CSR. The results of this study can theoretically confirm the Stakeholder Theory which plays an important role for the sustainability of the company, the Agency Theory which explains the difference in interests between agents and principals as the cause of CSR disclosure.
Keywords: Corporate Social Responsibility, profitability, firm size, leverage, liquidity, board of commissioners, public ownership.
Title: THE EFFECT OF PROFITABILITY, FIRM SIZE, LEVERAGE, LIQUIDITY, BOARD OF COMMISSIONERS, AND PUBLIC OWNERSHIP ON CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE
Author: Ni Made Ayu Candra Dewi, I Gusti Ayu Eka Damayanthi
International Journal of Management and Commerce Innovations
ISSN 2348-7585 (Online)
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