<![CDATA[Penelitian ini bertujuan untuk menguji apakah profitabilitas, laverage, ukuran perusahaan, kepemilikan saham publik dan dewan komisaris independen berpengaruh terhadap pengungkapan Coorporate Social Responsibility. Penelitian ini dilakukan pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia Periode 2015-2019. Jumlah sampel penelitian ini adalah sebanyak 9 perusahaan dengan 5 tahun penelitian menjadi 45 sampel. Metode analisis data menggunakan asumsi klasik, dan pengujian hipotesis menggunakan uji t dan uji f. Hasil dari penelitian ini menunjukan bahwa profitabilitas, leverage, kepemilikan daham publik dan dewan komisaris independen tidak berpengaruh, sedangkan ukuran perusahaan berpengaruhKata Kunci : Profitabilitas, Laverage, Ukuran Perusahaan, Kepemilikan Saham Publik, Dewan Komisaris Independen, Coorporate Social ResponsibilityThis study aims to examine whether profitability, leverage, firm size, public share ownership and independent board of commissioners affect the disclosure of Corporate Social Responsibility. This research was conducted on mining companies listed on the Indonesia Stock Exchange for the 2015-2019 period. The number of samples in this study were 9 companies with 5 years of research into 45 samples. The data analysis method uses classical assumptions, and hypothesis testing uses t-test and f-test. The results of this study indicate that profitability, leverage, public ownership and independent commissioners have no effect, while company size has an effect.Keywords: Profitability, Laverage, Company Size, Public Share Ownership, Independent Board of Commissioners, Corporate Social Responsibility.]]>
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