The goal of this thesis is to identify the effect of firm-specific variables such as firm size,
firm age, leverage, profitability, and liquidity on Corporate Social Responsibility
Disclosure (CSRD). This study includes data from firms in the mining sector in Indonesia that are
listed on the Indonesia Stock Exchange and have submitted annual reports for the years 2016-
2020. In this paper, the dependent variable is CSRD, which is quantified using an index technique
utilizing GRI G4 criteria. The independent variables in this study include firm size, firm age,
leverage, profitability, and liquidity. There will be a total of five hypotheses examined in this
study. The findings of the analysis are based on the usage of GRETL. Using a random effect
model, the researchers found that firm size, age, and leverage had a significant impact on the
CSRD.