Pengaruh Slack Resources, Pertumbuhan Perusahaan, Profitabilitas, Leverage dan Likuiditas terhadap Pengungkapan Corporate Social Responsibility pada Perusahaan Sektor Barang Konsumsi

Pratama, Candra Wulandari (2021) Pengaruh Slack Resources, Pertumbuhan Perusahaan, Profitabilitas, Leverage dan Likuiditas terhadap Pengungkapan Corporate Social Responsibility pada Perusahaan Sektor Barang Konsumsi. Undergraduate thesis, Universitas Hayam Wuruk Perbanas Surabaya.

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Abstract

This study aims to examine and analyze the effect of slack resources, company growth, profitability, leverage and liquidity on the disclosure of corporate social responsibility (CSR) in consumer goods sector companies. The sample selection of this research is 174 companies in the consumer goods sector listed on the Indonesia Stock Exchange (IDX) during the 2015-2020 period using purposive sampling method. The data analysis technique used is multiple linear regression analysis to identify the independent variables that affect the dependent variable. The results of this study indicate that slack resources have a significant and significant effect on the disclosure of corporate social responsibility (CSR). Company growth, profitability, leverage and liquidity have no significant effect on the disclosure of corporate social responsibility (CSR). Further researchers are advised to add other manufacturing sectors that disclose CSR a lot so that more samples are obtained and add other variables that also affect CSR disclosure.

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING
Divisions: Bachelor of Accountancy
Depositing User: CANDRA WULANDARI PRATAMA
Date Deposited: 03 Jan 2022 03:05
Last Modified: 03 Jan 2022 03:05
URI: http://eprints.perbanas.ac.id/id/eprint/8533

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