Pengaruh Ukuran Perusahaan, Pertumbuhan Perusahaan dan Kinerja Lingkungan terhadap Corporate Social Responsibility Disclosure pada Perusahaan Pertambangan yang Terdaftar di BEI Tahun 2020-2023

Abstract

The aim of this study is to analyze and obtain empirical evidence regarding the effect of company size, company growth and environmental performance on corporate social responsibility disclosure in mining companies listed on the Indonesia Stock Exchange in 2020-2023. This study has an integrated population consist of 64 companies. The purposive sampling technique is used in this study and there are 34 selected companies that pass the criteria to be studied further. The type of data is secondary and the collecting data technique using the documentation method. Data analysis techniques that used is multiple regression analysis. The result of this study shows that partially and simultaneously company size, company growth and environmental performance have a significant positive effect on corporate social responsibility disclosure.