@thesis{thesis,
		author={FARADITA  AURA},
		title ={PENGARUH PROFITABILITAS, LIKUIDITAS, DAN UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN CORPORAT SOCIAL RESPONSIBILITY},
		year={2024},
		url={https://repository.stiesia.ac.id/id/eprint/6933/},
		abstract={Penelitian ini bertujuan untuk menguji pengaruh profitabilitas, likuiditas, dan
ukuran perusahaan terhadap pengungkapan Corporate Social Responsibility.
Profitabilitas diukur dengan Return on Assets, likuiditas diukur menggunakan current
ratio, dan ukuran perusahaan diukur menggunakan Logaritma Natural dari total aset.
Sedangkan pengungkapan Corporate Social Responsibility diukur menggunakan
Corporate Social Responsibility Disclousure Index.
Jenis penelitian ini adalah penelitian kuantitatif. Populasi penelitian adalah
perusahaan pertambangan sub sektor batu bara yang terdaftar di Bursa Efek Indonesia
(BEI). Proses pengambilan sampel menggunakan metode purposive sampling, yaitu
pemilihan sampel dengan kriteria-kriteria yang telah ditentukan. Berdasarkan metode
purposive sampling didapatkan sampel sebanyak 16 perusahaan pertambangan. Data
penelitian diambil selama 4 tahun, yaitu 2019-2022, sehingga diperoleh 64 data yang
diolah. Teknis analisis data dilakukan dengan menggunakan Regresi Linier Berganda
dengan bantuan program SPSS.
Hasil penelitian ini menunjukkan bahwa profitabilitas berpengaruh positif
terhadap pengungkapan Corporate Social Responsibility. Sedangkan likuiditas dan
ukuran perusahaan tidak berpengaruh terhadap pengungkapan Corporate Social
Responsibility.
Kata kunci: Profitabilitas, Likuiditas, Ukuran Perusahaan, Pengungkapan Corporate
Social Responsibility
xvi
ABSTRACT
This research aimed to examine the effect of profitability, liquidity, and firm size on
Corporate Social Responsibility disclosure. The profitability was measured by Return on
Assets, liquidity was measured by Current Ratio, and firm size was measured by the Logarithm
Natural of Total Assets. Moreover, Corporate Social Disclosure disclosure was measured by
the Corporate Social Responsibility Disclosure Index.
The research was quantitative. The population was coal mining companies listed on the
Indonesia Stock Exchange (IDX). Furthermore, the data collection technique used purposive
sampling, in which the sample was based on the criteria given. In line with that, there were 16
coal mining companies as the sample. The data were taken for 4 years (2019-2022). In total,
64 data samples were collected. Additionally, the data analysis technique used multiple linear
regression with SPSS.
The result concluded that profitability had a positive effect on Corporate Social
Responsibility disclosure. On the other hand, liquidity as well as firm size did not affect
Corporate Social Responsibility disclosure.}
		}