Do Financial Performance Influence Corporate Social Responsibility Disclosure? Insight from Telecommunication Company in Indonesia

The objective of this study is to investigate and uncover concrete evidence regarding the impact of current ratio, firm size, and debt to equity ratio on Corporate Social Responsibility Disclosure. This study focuses on 15 out of 21 companies within the telecommunication industry listed on the Indonesia Stock Exchange. The research spans from 2020 to 2022. Sample selection was conducted through purposive sampling techniques. The study adopts a quantitative approach, utilizing associative research methods to examine causal relationships. Researchers applied SPSS 26 to conduct the statistical examination of the gathered information.
The result showed that firm size has a positive and significant influence on Corporate Social Responsibility Disclosure. Meanwhile, Current Ratio and DER have no effect on the disclosure of the corporate social responsibility. This study recommends adjusting the research parameters to identify which ones shape the response variable. It is recommended that the research be conducted over a longer time span. Furthermore, the object of research can be altered in order to expand the population and research sample.