Pengaruh Kinerja Lingkungan, Profitabilitas, Leverage Dan Ukuran Perusahaan Terhadap Pengungkapan Corporate Social Responsibility (CSR) Perusahaan Manufaktur Industri Dasar Dan Kimia Periode 2022-2024

This study aims to analyze the influence of environmental performance, profitability, leverage, and company size on corporate social responsibility disclosure in basic and chemical industry manufacturing companies listed on the Indonesia Stock Exchange for the 2022–2024 period. The data used are secondary data obtained from company annual reports, financial reports, and the PROPER report of the Ministry of Environment and Forestry. This study used a purposive sampling method with a sample of 16 companies, resulting in 48 observational data. The data analysis method used was multiple linear regression analysis after conducting descriptive statistical tests and classical assumption tests. The results showed that environmental performance had a positive and significant effect on corporate social responsibility disclosure, while profitability and leverage had no significant effect on corporate social responsibility disclosure. Meanwhile, company size had a negative and significant effect on corporate social responsibility disclosure. Simultaneously, environmental performance, profitability, leverage, and company size had a significant effect on corporate social responsibility disclosure with an Adjusted R² value of 39.7%. These results support the legitimacy theory, which indicate that companies with good environmental performance tend to be more transparent in corporate social responsibility disclosure.