| The objective of this study is to provide empirical evidences regarding the effects of firm size (represented by total assets), profit, and debt covenants (represented by the leverage ratio – Debt to Equity Ratio) to the corporate social disclosure (CSD), and also the effects of firm size, CSD, and debt covenant against earnings quality which are reflected in two research models. Testing is done by using the multiple linear regression. The first model is used to determine the relationship between firm size, profit, and debt covenants against the CSD. The second model is used to determine the relationship between the firm size, CSD, and debt covenants with earnings quality. Each model has three hypotheses. The results of the first hypothesis is accepted, the size of the company has a positive effect on CSD. The second hypothesis is rejected, which means that there is a relationship between earnings with CSD is a negative relationship. The third hypothesis must be rejected, because the researcher obtains a significant negative results. The fourth hypothesis is accepted, which means the relationship between the firm size with earnings quality is significantly negative. The fifth hypothesis is also accepted, there is a positive relationship between the CSD with earnings quality. The sixth hypothesis is rejected because the test results were not significant. |