Pengaruh Profitabilitas, Likuiditas, Leverage, Ukuran Perusahaan, dan Ukuran Dewan Komisaris terhadap Pengungkapan Corporate Social Responsibility (CSR)

Samosir, Efansius Mario (2022) Pengaruh Profitabilitas, Likuiditas, Leverage, Ukuran Perusahaan, dan Ukuran Dewan Komisaris terhadap Pengungkapan Corporate Social Responsibility (CSR). Undergraduate thesis, Universitas Katolik Musi Charitas Palembang.

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Abstract

This study aims to examine whether the effects of profitability, liquidity, Leverage, firm size, and size of the board of commissioners on the disclosure of corporate social responsibility. The population of this study is all mining companies listed on the Indonesia Stock Exchange (IDX) during 2018–21. The samples were selected using a purposive sampling technique so that the total number of samples in this study was 57, consisting of 47 companies. Testing the hypothesis of this study using multiple linear regression analysis, the results of hypothesis testing show that the variables of profitability, liquidity, and Leverage have no effect on the disclosure of corporate social responsibility. The size of the company and the size of the board of commissioners affect the disclosure of corporate social responsibility. Keywords: Corporate Social Responsibility (CSR), Profitability, Liquidity, Leverage, Company Size, Board of Commissioners Size.

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