Electronic Theses and Dissertation

Abstract this study investigates the impact of company characteristics, specifically size, profitability, leverage, and financial distress, on corporate social responsibility disclosure (csrd) within the basic materials and chemicals companies. employinga descriptive quantitative approach, the research encompasses 237 observations of companies listed on the indonesia stock exchange (idx) from 2020 to 2022. utilising a census method, the study analyses the entire population; thus, hypotheses are tested directly through the coefficients of each variable rather than relying on significance tests. data processing and analysis were conducted using multiple regression techniques with the aid of ibm spss statistics 25 software. the findings reveal that company size, leverage, and financial distress positively influence csrd, while profitability exhibits a negative relationship with it. the research provides valuable insights for policy development by highlighting how company characteristics influence corporate social responsibility practices within the basic materials and chemicals companies. keywords: csr disclosure, company characteristics, company size,profitability, leverage, financial distress

ABSTRAK Penelitian ini menyelidiki dampak karakteristik perusahaan, khususnya ukuran, profitabilitas, leverage, dan kesulitan keuangan, terhadap pengungkapan tanggung jawab sosial perusahaan (CSRD) dalam perusahaan bahan dasar dan kimia. Dengan menggunakan pendekatan deskriptif kuantitatif, penelitian ini mencakup 237 observasi perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) dari tahun 2020 hingga 2022. Dengan metode sensus, penelitian ini menganalisis seluruh populasi; oleh karena itu, hipotesis diuji langsung melalui koefisien masing-masing variabel daripada mengandalkan uji signifikansi. Pengolahan dan analisis data dilakukan dengan menggunakan teknik regresi berganda dengan bantuan perangkat lunak IBM SPSS Statistics 25. Temuan penelitian menunjukkan bahwa ukuran perusahaan, leverage, dan kesulitan keuangan berpengaruh positif terhadap CSRD, sementara profitabilitas menunjukkan hubungan negatif dengannya. Penelitian ini memberikan wawasan berharga bagi pengembangan kebijakan dengan menyoroti bagaimana karakteristik perusahaan mempengaruhi praktik tanggung jawab sosial perusahaan dalam perusahaan bahan dasar dan kimia. Keywords: CSR Disclosure, Company Characteristics, Company Size, Profitability, Leverage, Financial Distress