PENGARUH KINERJA LINGKUNGAN, PROFITABILITAS, MEDIA SOSIAL,  SENSITIVITAS INDUSTRI, UKURAN PERUSAHAAN TERHADAP  PENGUNGKAPAN CORPORATE SOSIAL RESPONSIBILITY  PADA PERUSAHAAN SEKTOR BARANG BAKU DI BEI

Inayatul Jannah; Diana Dwi Astuti; Mainatul Ilmi

doi:10.31967/riemba.v2i2.1159

Inayatul Jannah Institut Teknologi dan Sains Mandala
Diana Dwi Astuti Institut Teknologi dan Sains Mandala
Mainatul Ilmi Institut Teknologi dan Sains Mandala

DOI: https://doi.org/10.31967/riemba.v2i2.1159

Keywords: Environmental Performance, Profitability, Social Media, Industry Sensitivity Company Size CSR Disclosures

Abstract

This research aims to determine the personal and simultaneous influence of
environmental performance variables, profitability, social media, industry sensitivity and
company size on CSR disclosure. The population used was 107 companies and the resulting
sample was 10 companies. The data collection method in this research uses multiple linear
regression analysis with the help of the SPSS 25 analysis tool. Data collection in this research
uses a purposive sampling method using certain criteria. environmental performance,
profitability, industry sensitivity and company size have no partial effect on CSR, while social
media has a partial effect on CSR.