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.
Highlights
Today, the typical company report aims to clarify financial details and to display and relay information about social and environmental issues (Rahman et al, 2011)
The corporate social responsibility report is intended as a corporate communication tool
From 2017 to2019, the population for this study was mining sector companies listed on the Indonesia Stock Exchange
Summary
The typical company report aims to clarify financial details and to display and relay information about social and environmental issues (Rahman et al, 2011). The company had difficulty compiling this social responsibility report which made this a failure. In Indonesia, there are many companies in the mining industry that cause environmental and social damage to society, both negative and positive. Examples such as the PT Batu Bara Bukit Asam (Persero) Tbk and PT Timah (Persero) Tbk has proven each performance assessment indicator and the average disclosures already exceed 75%. The operation of the company resulted in negative impacts such as air pollution and water becoming cloudy. The corporate social responsibility report is intended as a corporate communication tool
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