An Effect of Environsal Performance and Public Share Ownership on CSR Disclosure with Profitability as an Intervening Variable (Study on Manufacturing Business Listed on a Indonesian Stock Exchange in 2016-2018)

Abstract

The purpose of this study was to determine how environsal performance and public ownership affect CSR disclosure in manufacturing business listed on Indonesian Stock Exchange (IDX) since 2016 until 2018. Profitability will be used as an intermediate variable. In this study, environsal performance and a number of public shares held are independent variables. Profitability is a variable that makes this study possible. While corporate social responsibility disclosure is important. This study used a method called "purposeful sampling". Multiple regression is a method used to test data. A goal of this study is to find out what factors affect CSR disclosure so that investors and business can take am into account when making decisions. Profitability is improved by how well an organization takes care of an environs. Having shares retained by a public is good for making money. CSR disclosure is helped by how profitable a corporation is. Profitability can be a link between environsal performance and CSR disclosure, and it can also be a link between public ownership of shares and CSR disclosure.