Pengaruh Likuiditas, Leverage, Profitabilitas dan Ukuran Perusahaan terhadap Pengungkapan CSR
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Institusion
Sekolah Tinggi Ilmu Ekonomi Perbanas Surabaya
Author
Indriani, Dewi Ayu Catur
Subject
600 - 609 TECHNOLOGY
Datestamp
2023-05-29 03:03:51
Abstract :
So far, the company is seen as an organization that provides benefits to the surrounding community. Ideally, the existence of a business is beneficial to the surrounding community, so it is hoped that the implementation of Corporate Social Responsibility (CSR) will not only empower the local community but also strive to prevent the company's operations from being disrupted. Implementation of CSR is an important aspect that must be implemented by the company in its operations. CSR refers to the concept that companies are responsible for the benefit of society at large, not just the financial interests of the organization. Corporate Social Responsibility (CSR) is a voluntary effort by companies to increase attention to environmental and social issues in their business activities and as a form of interaction between companies and related parties. This research was conducted with the aim of determining whether there is an effect of liquidity, leverage, profitability, and company size on CSR disclosure with the population used being raw material companies listed on the IDX for the 2019-2021 period. This study uses secondary data by determining the sample using purposive sampling technique as many as 69 companies with 190 data with the help of SPSS Version 25. The method of analysis of this study uses descriptive statistics multiple linear regression, classical assumption test, model feasibility test, test the coefficient of determination and test the hypothesis . The results of this study state that the larger the size of the company, the company will increasingly disclose CSR. However, the higher the liquidity, leverage and profitability, does not make the company more disclose CSR.
So far, the company is seen as an organization that provides benefits to the surrounding community. Ideally, the existence of a business is beneficial to the surrounding community, so it is hoped that the implementation of Corporate Social Responsibility (CSR) will not only empower the local community but also strive to prevent the company's operations from being disrupted. Implementation of CSR is an important aspect that must be implemented by the company in its operations. CSR refers to the concept that companies are responsible for the benefit of society at large, not just the financial interests of the organization. Corporate Social Responsibility (CSR) is a voluntary effort by companies to increase attention to environmental and social issues in their business activities and as a form of interaction between companies and related parties. This research was conducted with the aim of determining whether there is an effect of liquidity, leverage, profitability, and company size on CSR disclosure with the population used being raw material companies listed on the IDX for the 2019-2021 period. This study uses secondary data by determining the sample using purposive sampling technique as many as 69 companies with 190 data with the help of SPSS Version 25. The method of analysis of this study uses descriptive statistics multiple linear regression, classical assumption test, model feasibility test, test the coefficient of determination and test the hypothesis . The results of this study state that the larger the size of the company, the company will increasingly disclose CSR. However, the higher the liquidity, leverage and profitability, does not make the company more disclose CSR.
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