Company Characteristics, Disclosure of Social Responsibility, and Its Impact on Company Performance: An Empirical Study in Indonesia

Corporate Social Responsibility (CSR) is the obligations that the company must carry out. It follows Law no. 40 of 2007 concerning limited liability company article 74, which regulates the obligation to carry out social and environmental responsibility. CSR is needed so that stakeholders, including the community, know all forms of corporate responsibility to society and the environment. Company characteristics such as company size, company type, and leverage are factors why a company must disclose its CSR. CSR will gain the community's trust so that it will have an impact on improving company performance. The purpose of this study is to obtain evidence and to draw conclusions on whether the factors of company size, leverage, and type of company affect CSR disclosure. The data in this study uses multiple regression analysis with secondary data and purposive sampling. The results suggest that type and leverage significantly affect CSR disclosure; the size variable does not affect CSR disclosure. The CSR variable does not affect return on assets (ROA). Company characteristics variables (type, leverage, and size) do not affect ROA. This research is expected to contribute both academically and practically to increasing the academic community's expertise, competence, and knowledge.