Determinasi Pengungkapan Corporate Social Responsibility (CSR) Perusahaan Sektor Kesehatan Di Indonesia (Determinants of Corporate Social Responsibility Disclosure of Health Sector Companies in Indonesia)

Abstract

The promotion of company sustainability via the balance of economic, social, and environmental factors is greatly aided by corporate social responsibility (CSR) disclosure. CSR has emerged as a critical strategic solution in many sectors to address global issues like climate change, social injustice, and the need for good governance. This research aims to look at how healthcare organizations' CSR disclosure is affected by factors including company size, profitability, and debt. We used a quantitative technique, aided by EViews software, to analyze multiple regression. This research looks at 32 firms that have been listed on the IDX for over five years, from 2019 to 2023. The results show that company size positively affects CSR disclosure, but is unaffected by profitability and leverage. While financial indicators like profitability and leverage may not directly influence CSR disclosure, these findings imply that bigger organizations are more inclined to participate.