Pengaruh Profitabilitas, Ukuran Perusahaan, Likuiditas Dan Pertumbuhan Perusahaan Terhadap Pengungkapan Corporate Social Responbility (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia (BEI) tahun 2018-2020 )
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Institusion
Universitas Muhammadiyah Surakarta
Author
Pratama, Kurniawan Rizki
, Dr. Erma Setiawati, MM, Ak, CA
, Dr. Erma Setiawati, MM, Ak, CA
Subject
HB Economic Theory
Datestamp
2022-05-20 06:45:14
Abstract :
This study aims to examine empirically the effect of several main characteristics of the company on the disclosure of corporate social responsibility by the company, including the factors of profitability, company size, liquidity, and company growth. The data collection method used in this study was purposive sampling. The population in this study are manufacturing sector companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2020 period, while the sample used is 64 companies with a period of 3 years, so the total data is 192 samples. The data analysis method used is descriptive analysis and classical assumption test, so that the hypothesis testing model with multiple linear regression is obtained, namely CSR=?+?"1" Prof+?"2" UK+?"3" Lik+?"4" PP +?. From the tests carried out, it was found that, together, liquidity and company growth had no effect on the extent of corporate social responsibility disclosure, while the profitability and company size variables affected the disclosure of corporate social responsibility. Simultaneously these four variables affect the disclosure of corporate social responsibility.
This study aims to examine empirically the effect of several main characteristics of the company on the disclosure of corporate social responsibility by the company, including the factors of profitability, company size, liquidity, and company growth. The data collection method used in this study was purposive sampling. The population in this study are manufacturing sector companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2020 period, while the sample used is 64 companies with a period of 3 years, so the total data is 192 samples. The data analysis method used is descriptive analysis and classical assumption test, so that the hypothesis testing model with multiple linear regression is obtained, namely CSR=?+?"1" Prof+?"2" UK+?"3" Lik+?"4" PP +?. From the tests carried out, it was found that, together, liquidity and company growth had no effect on the extent of corporate social responsibility disclosure, while the profitability and company size variables affected the disclosure of corporate social responsibility. Simultaneously these four variables affect the disclosure of corporate social responsibility.
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