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The objectives this study aims to examine the influence of Corporate Social Responsibility (CSR) disclosure, debt level and size of mining company companies in Indonesia Stock Exchange. The data analysed in this research comes from mining company registered in IDX during 2012-2015. This research applies model of regression analysis of panel data with Chow and Hausman test as the best model selection. The results of the study find that the profitability by return on asset in the mining company is largely determined by debt level. This finding indicates that the debt held by the mining company causes decrease on return on assets.

Profitability of Coal Mining Sectors in IDX: Effects of CSR Disclosure, Leverage and Size