PENGARUH PROFITABILITAS, LIKUIDITAS, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) PERUSAHAAN SEKTOR PERKEBUNAN

Chandra, Rima Yunita (2022) PENGARUH PROFITABILITAS, LIKUIDITAS, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) PERUSAHAAN SEKTOR PERKEBUNAN. Undergraduate thesis, Universitas Katolik Musi Charitas Palembang.

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Abstract

This study aims to determine the effect of profitability, liquidity, leverage, and company size on CSR disclosure by focusing on plantation sector companies listed on the Indonesia Stock Exchange with the research period 2016-2020. The data used in this research is secondary data. The population in this study are plantation sector companies listed on the Indonesia Stock Exchange. The sampling technique used in this study was purposive sampling method and obtained 13 companies with a total of 65 samples. Hypothesis testing using SPSS 23 program with multiple linear regression analysis techniques. The results of this study indicate that profitability and leverage have no effect on CSR disclosure and liquidiy and firm size affects CSR disclosure. Keywords: Profitability, Liquidity, Leverage, Firm Size, CSR Disclosure

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