Nugroho, Silvia Juliarisma (2022) Pengaruh Leverage, Likuiditas dan Ukuran Perusahaan Terhadap Corporate Social Responsibility dengan Kepemilikan Institusional sebagai Variabel Moderasi. Undergraduate thesis, Universitas Hayam Wuruk Perbanas Surabaya.
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Abstract
Corporate social responsibility is the company's responsibility to the environment or society for all activities. The purpose of this study was to determine the effect of the independent variables leverage, liquidity, and firm size on corporate social responsibility with institutional ownership as a moderating variable. The population in this study are manufacturing companies in the food and beverages sub-sector listed on the Indonesian stock exchange from 2017 to 2019. The sample selection used purposive sampling and the sample that met the criteria was 101 samples. The analysis used is moderated regression analysis. The results of this study indicate that the leverage variable affects the disclosure of corporate social responsibility, while the liquidity variable, firm size does not affect the disclosure of corporate social responsibility while institutional ownership is able to strengthen the leverage variable while institutional ownership is not able to strengthen or weaken liquidity and firm size on the disclosure of corporate social responsibility.
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Subjects: | 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING |
| Divisions: | Bachelor of Accountancy |
| Depositing User: | SILVIA JULIARISMA NUGROHO |
| Date Deposited: | 15 Jun 2022 05:13 |
| Last Modified: | 15 Jun 2022 05:13 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/9150 |
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