Daftar Isi:
  • The purpose of this research is to examine the effect of liquidity, profitability, and size on disclosure of Corporate Social Responsibility in infrasctructure companies listed on Bursa Efek Indonesia in 2016-2020. This research used quantitative approach. The data collecting data from the complete financial statements that have been published by the company through the official website of the Indonesian Stock Exchange (IDX) www.idx.co.id. This research used purposive sampling method in determining the sample with 120 company samples. The analysis technique has been done by outer and inner model aided by program Wrap PLS version 7.0. The results of study showed that liquidity has a not significant effect on disclosure of Corporate Social Responsibility, profitability has a negative effect an significant on disclosure of Corporate Social Responsibility, company size has a positive effect an significant on disclosure of Corporate Social Responsibility. Keywords: Corporate Social Responsibility, liquidity, profitability, and company size