PENGARUH KEPEMILIKAN SAHAM PUBLIK, UKURAN PERUSAHAAN (SIZE) DAN RETURN ON ASSETS (ROA) TERHADAP LUAS PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PADA BANK BUMN PERIODE 2010-2019

The purpose of this study is to examine the influence of ownership of public stock, firm size, and Return on Assets (ROA) to Corporate Social Responsibility disclosure. This study was used secondary data from financial statement and annual reports of bank state owned enterprises period 2010-2019. Sample were 4 banks. This study used saturated sample method and multiple linier regression as the analysis method. Before being conducted by regression test, it was examined by using the classical assumption tests. The results of this study indicate that ownership of public stock has a positive and significant to Corporate Social Responsibility disclosure, firm size has a negative and significant to Corporate Social Responsibility disclosure and Return on Assets (ROA) has no effect to Corporate Social Responsibility disclosure.  Keywords : CSR Disclosure, Ownership of Public Stock, Firm Size, Return on Assets (ROA)  ABSTRAK Penelitian ini bertujuan untuk menguji pengaruh kepemilikan saham publik, ukuran perusahaan dan Return on Assets (ROA) terhadap luas pengungkapan Corporate Social Responsibility. Penelitian ini menggunakan data sekunder yang berasal dari laporan keuangan dan laporan tahunan bank BUMN periode 2010-2019. Sampel berjumlah 4 bank. Penelitian ini menggunakan metode sampel jenuh dan alat analisis regresi linier berganda. Sebelum dilakukan uji regresi, data terlebih dahulu diuji menggunakan uji asumsi klasik. Hasil penelitian menunjukkan bahwa kepemilikan saham publik berpengaruh positif dan signifikan terhadap luas pengungkapan Corporate Social Responsibility (CSR), ukuran perusahaan berpengaruh negatif dan signifikan terhadap luas pengungkapan Corporate Social Responsibility (CSR), dan Return on Assets (ROA) tidak berpengaruh terhadap luas pengungkapan Corporate Social Responsibility (CSR). Kata kunci :  Luas Pengungkapan CSR, Kepemilikan Saham Publik, Ukuran Perusahaan, Return on Assets (ROA).