Pengaruh Profitabilitas, Leverage, dan Firm Maturity Terhadap Pengungkapan CSR Pada Perusahaan Sektor Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2017 - 2020

This study aims to determine the effect of profitability, leverage, and firm maturity on the disclosure of Corporate Social Responsibility (CSR) by focusing on mining sector companies listed on the Indonesia Stock Exchange with a research period in 2017 – 2020. The data used are secondary data. Population in this study are mining sector companies listed on the Indonesia Stock Exchange. The sampling technique in this study is a purposive sampling method and obtained 16 companies with a total 64 samples. The hypothesis testing is carried out using multiple regression analysis. The results of this study indicate that profitability and firm maturity has no effect on CSR disclosure. Meanwhile, leverage has an effect on CSR disclosure.