Sutejo, Veronica Vitara (2025) Pengaruh Profitabilitas, Likuiditas, dan Kepemilikan Institusional terhadap Pengungkapan CSR. Undergraduate thesis, Universitas Katolik Musi Charitas.
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Abstract
This study aims to analyze the effect of profitability, liquidity, and institutional ownership on CSR disclosure in food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021-2023 period. The sample in this study was selected using a purposive sampling method based on certain criteria, resulting in 180 samples. The data used are secondary data sourced from financial reports and sustainability reports published on the IDX and the official websites of related companies. This study applies a quantitative approach with a multiple linear regression analysis method processed using the SPSS version 21 application. The results of the study revealed that profitability has a positive effect on CSR disclosure, while liquidity has a negative effect. On the other hand, institutional ownership has no effect on CSR disclosure.
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Uncontrolled Keywords: | Profitability, Liquidity, Institutional Ownership, CSR Disclosure |
| Subjects: | H Social Sciences > HC Economic History and Conditions |
| Divisions: | Theses - S1 > Accounting Study Program |
| Depositing User: | Veronica Vitara Sutejo |
| Date Deposited: | 29 Apr 2025 07:12 |
| Last Modified: | 29 Apr 2025 07:12 |
| URI: | http://eprints.ukmc.ac.id/id/eprint/14052 |
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