The purpose of this research is to determine the influence of Leverage, Firm Size,
Liquidity, and Profitability on Corporate Social Responsibility disclosure.
Samples were selected using purposive sampling and obtained 26 companies were
sampled with obtained 94 data obsevation. Data analysis techniques used in the
study are Descriptive Statistical Test, Classical Assumption Test, Multiple Linear
Regression Test, and Hypothesis Test.The results of the analysis showed that
partially Leverage had negative effect on CSR disclosure, the Firm Size had
negative e effect on CSR disclosure, the Liquidity had positive effect on CSR
disclosure, and the profitability had positive effect on CSR disclosure.