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Pengaruh Profitabilitas, Likuiditas, dan Leverage Terhadap Pengungkapan Corporate Social Responsibility (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia tahun 2016-2018)

Kleden, Theresia Agustine (2021) Pengaruh Profitabilitas, Likuiditas, dan Leverage Terhadap Pengungkapan Corporate Social Responsibility (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia tahun 2016-2018). Undergraduate thesis, STIE Perbanas Surabaya.

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Abstract

Various activities of Corporate Social Responsibility in the company generally have an impact on expenses, which will ultimately reduce the company's profits. This is one of the company's objectives, which is to maximize the wealth of shareholders, which is operational by maximizing profits, so that CSR activities do not seem to be consistent with that goal. Thus the company is not motivated to carry out CSR. The purpose of writing this thesis proposal is to determine the influence of the variables Profitability, Liquidity and Leverage that affect the disclosure of Corporate Social Responsibility. The collection of data using secondary data is sourced from financial statements published by the company in the form of the company's annual report. Secondary data is usually evidence of records or reports that have been compiled in an archive, both published and un published. Based on the results of descriptive statistical tests, classic assumption tests, regression analysis and hypothesis testing showed that the results of his research as follows: 1. Profitability of the results of this study concluded that profitability has a significant effect on the disclosure of social responsibility means that increasing the profitability of the company will increase and expand the disclosure information of corporate social responsibility. 2. Liquidity result of this research concluded that liquidity has a significant effect on CSRdisclosure, 3. Leverage of the results of this study concluded that leverage has a significant effect on the disclosure of social responsibility. From the writing of this thesis proposal can be concluded that Profitability, liquidity and leverage jointly affect csr disclosure. This is because profitability, liquidity and leverage are factors that influence the disclosure of social responsibility such as the results of research that has been done. Keywords: Corporate Social Responsibility. Profitability, Liquidity and Leverage

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 658 - GENERAL MANAGEMENT > 658.151 1 - MANAGEMENT ACCOUNTING
Divisions: Bachelor of Accountancy
Depositing User: THERESIA AGUSTINE KLEDEN
Date Deposited: 06 Aug 2021 02:58
Last Modified: 06 Aug 2021 02:58
URI: http://eprints.perbanas.ac.id/id/eprint/8079

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