pengaruh likuiditas dan ukuran perusahaan terhadap pengungungkapan csr dengan profitabilitas sebagai variabel Moderasi

Agustin, Dika (2018) pengaruh likuiditas dan ukuran perusahaan terhadap pengungungkapan csr dengan profitabilitas sebagai variabel Moderasi. Undergraduate thesis, STIE PERBANAS SURABAYA.

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Abstract

The basic idea of corporate social responsibility (CSR) is that a company must take responsibility for the impacts of its operations. The extent of CSR disclosure can be different from one company to another. Based on this difference this study aims to prove whether there is influence of liquidity and firm size towards CSR disclosure and whether profitability is able to moderate the influence of liquidity and firm size towards CSR disclosure. The sample of this study is the manufacturing companies listed on Indonesia Stock Exchange for a period of five years starting in 2013 until the year 2017 and obtained 228 data through purposive sampling method. Data analysis in this study using multiple regression analysis and moderate regression analysis. Based on the results of the analysis that has been done, this study found that firm size is statistically significant determinant of CSR disclosure, while liquidity is not statistically significant predicting variable and profitability is unable to moderate the influence of liquidity and firm size towards CSR disclosure. Key words : corporate social responsibility, liquidity, firm size, profitability.

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING
Divisions: Bachelor of Accountancy
Depositing User: Perpustakaan STIE Perbanas Surabaya
Date Deposited: 07 Jan 2019 07:47
Last Modified: 07 Jan 2019 07:47
URI: http://eprints.perbanas.ac.id/id/eprint/3755

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