Pengaruh Profitabilitas, Leverage, dan Likuiditas terhadap Pengungkapan Corporate Social Responsibility

Dipasti, Vianinnda Ayang (2022) Pengaruh Profitabilitas, Leverage, dan Likuiditas terhadap Pengungkapan Corporate Social Responsibility. Undergraduate thesis, UPN Veteran Jawa Timur.

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Abstract

Corporate Social Responsibility (CSR) is a company's social responsibility to the community and the environment around the company for the impact of the company's operations. CSR is an ethical action that must be done by the company. The purpose of this study was to examine and measure the effect of profitability, leverage, and liquidity on the disclosure of Corporate Social Responsibility. This type of research is quantitative research with associative method. The population of this research is the Consumer Non-Cyclicals Food & Beverage sub-sector companies listed on the Indonesia Stock Exchange for the 2016-2020 period. The sample was selected using purposive sampling method and obtained as many as 21 sample companies with the amount of data studied, namely 105 data in the form of company annual reports. The analytical technique used in this study is multiple linear regression analysis with data processing using SPSS version 25. The results of this study indicate that liquidity has an effect on the disclosure of Corporate Social Responsibility, while profitability and leverage have no effect on the disclosure of Corporate Social Responsibility.

Item Type: Thesis (Undergraduate)
Contributors:
ContributionContributorsNIDN/NIDKEmail
UNSPECIFIEDSulistyowati, ErnaNIDN0004026708ernas.ak@upnjatim.ac.id
Subjects: H Social Sciences > HC Economics
Divisions: Faculty of Economic > Departement of Accounting
Depositing User: Fatchullah Fatchullah
Date Deposited: 25 May 2022 04:18
Last Modified: 24 Oct 2023 10:18
URI: http://repository.upnjatim.ac.id/id/eprint/6210

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