Pengaruh Profitabilitas dan Ukuran Perusahaan Terhadap Pengungkapan Corporate Social Responsibility (Csr) pada Sektor Pertambangan di BEI Tahun 2022-2024

This study was conducted to prove the effect of Profitability and Company Size on Corporate Social Responsibility Disclosure. The independent variables in this study are Profitability and Company Size. Meanwhile, the dependent variable in this study is Corporate Social Responsibility (CSR). This study was conducted on mining companies listed on the Indonesia Stock Exchange (IDX) during the period of 2022-2024. The data collection method in this study used Purposive Sampling. The sample size in this study was 16 mining companies. The analysis technique in this study used statistical analysis techniques through SPSS 21 software. The results of this study indicate that Profitability has a significant positive effect on CSR disclosure, and company size does not have a significant positive effect on CSR Disclosure.