THE EFFECT OF COMPANY SIZE, PUBLIC SHARE OWNERSHIP AND PROFITABILITY ON CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE IN MANUFACTURING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE (IDX) IN 2022 – 2023

Abstract

This study aims to examine the effect of company size, public share ownership, and profitability on Corporate Social Responsibility (CSR) disclosure in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2023 period. The study sample consisted of 33 companies, with data analysis using descriptive statistics, multiple linear regression, analysis requirements testing, classical assumption testing, and hypothesis testing. The results show that company size has a significant effect on CSR disclosure; the larger the company scale, the more extensive the CSR disclosure. Conversely, public share ownership and profitability do not show a significant effect partially on CSR disclosure. However, simultaneously, all three independent variables have a significant effect on CSR disclosure. This finding indicates that large-scale companies with extensive public share ownership and high profitability tend to make more extensive CSR disclosures as a form of responsibility for the social and environmental impacts of their operations.