Track: Modeling and Simulation

Abstract

The phenomenon of the low disclosure of Corporate Social Responsibility (CSR) in manufacturing companies encourages researchers to re-examine the factors that affect CSR disclosure. This study aims to examine the determinants of CSR disclosure that consist: environmental performance and company characteristics. Company characteristics were proxied by firm size, profitability, leverage, and public ownership of shares. The population of this study is manufacturing companies listed on the Indonesia Stock Exchange in 2016-2019, which amounted to 182 companies. The sampling technique is a purposive sampling method. Based on this method 148 sample size was obtained. The data analysis method used multiple linear regression using SPSS version 25. The results of the research showed that environmental performance and leverage had a positive effect on CSR disclosure. While the profitability had a negative effect on the CSR disclosure. In addition, firm size and public ownership of shares did not affect the CSR disclosure.