A Conceptual Framework on the Corporate Social Responsibility Disclosure: Profitability, Leverage and Company Size

Abstract

This research begins with environmental damage is mostly carried out by companies with the background of company activities related to nature, and companies in Indonesia have not been able to carry out their social responsibilities to the society and the culture in which they operate to their full potential. This phenomenon also proves that the legal basis is not sufficient to motivate companies to carry out CSR as well as possible, but it also making social concerns a priority and part of the company's corporate plan needs engagement and support from management and shareholders. The aim of this research was to find out what factors influence corporate social responsibility disclosure on the Indonesian stock exchange. This study has three objectives namely to find out profitability, leverage and company size for corporate social responsibility disclosure. Therefore, this study relates to the measurement of corporate social responsibility disclosures by companies listed on the Indonesian stock exchange.