This study aims to examine the effect of company performance on disclosure of corporate social responsibility (CSR). CSR is a business practice that is increasingly being paid attention to by companies in an effort to create a positive impact on society and the surrounding environment. Company performance, on the other hand, is a measure of the operational and financial success of a company. This study uses secondary data from the annual reports of companies listed on the stock exchange and the CSR index. Regression analysis method is used to test the hypothesis of this study. The results showed that the variables ROA, ROE, and EPS had no significant effect on CSR coverage, while NPM had a significant effect on CSR coverage.
Keywords: Company Performance, ROA, ROE, NPM, EPS