Determinan Pengungkapan Corporate Social Responsibility Perusahaan

This research purposes to examine the impact of media exposure, profitability, public share ownership, and firm size on Corporate Social Responsibility (CSR) disclosure in food and beverage companies listed on the Indonesia Stock Exchange during the 2022–2024 period. The study's data came from sustainability reports and annual reports from businesses, which were gathered via www.idx.co.id and the companies' official websites. All food and beverage companies listed on the Indonesia Stock Exchange (IDX) make up the study's population. Purposive sampling was used as the sampling technique, and during the course of three years of observation, 26 companies met the sampling criteria, producing 78 data observations. Multiple linear regression analysis is used in this study with SPSS version 25.The findings showed that media exposure and firm size have a significant effect on Corporate Social Responsibility (CSR) disclosure in food and beverage companies listed on the Indonesia Stock Exchange, while profitability and public share ownership have no significant impact on Corporate Social Responsibility (CSR) disclosure in these companies.