Pengaruh Return on Equity (ROE), Likuiditas, Leverage dan Ukuran Perusahaan Terhadap Pengungkapan Corporate Social Responsibility (CSR) pada Perusahaan Manufaktur yang Terhadap di Bursa Efek Indonesia.
Total View This Week0
Total View This Week0
Institusion
Universitas Katolik Darma Cendika
Author
Aprina, Katarina Dwi
Subject
HF5601 Accounting
Datestamp
2023-03-17 03:27:25
Abstract :
Corporate Social Responsibility (CSR) is a business activity of a company that is socially responsible to stakeholders and the wider community. This program is a sustainable program that must be carried out by the company. CSR Disclosure is a program to publish social responsibility carried out by a company. In Indonesia, there is a law that regulates CSR. This study aims to determine the effect of return on equity (ROE), liquidity, leverage, and firm size on the disclosure of Corporate Social Responsibility (CSR) in manufacturing companies. This research is a descriptive research with a quantitative approach. The sample used is a manufacturing company listed on the Indonesia Stock Exchange for the period 2020. The sampling technique in this study uses a purposive sampling technique, in order to obtain a total sample of 125 companies with 193 observations. The data sources in this study are secondary data downloaded through www.idx.co.id and the respective company websites in the form of the company's annual financial statements for the period 2020. The data analysis method used is descriptive statistical test, multiple linear regression analysis, feasibility test. model, coefficient of determination (R2), individual parameter significance test (t test). The results of this study indicate that return on equity (ROE) and liquidity have a significant effect on the disclosure of Corporate Social Responsibility (CSR). Meanwhile, leverage and firm size have no effect on the disclosure of Corporate Social Responsibility (CSR). Some suggestions that can be given for further research are to add other independent variables which are suspected to affect the disclosure of corporate social responsibility (CSR) and can use different research methods, besides that it can also expand the object and year of research. Suggestions for companies to pay more attention to the level of ROE and liquidity and for investors and potential investors to consider various aspects before making a decision to invest so that the invested capital is appropriate and appropriate.
Corporate Social Responsibility (CSR) is a business activity of a company that is socially responsible to stakeholders and the wider community. This program is a sustainable program that must be carried out by the company. CSR Disclosure is a program to publish social responsibility carried out by a company. In Indonesia, there is a law that regulates CSR. This study aims to determine the effect of return on equity (ROE), liquidity, leverage, and firm size on the disclosure of Corporate Social Responsibility (CSR) in manufacturing companies. This research is a descriptive research with a quantitative approach. The sample used is a manufacturing company listed on the Indonesia Stock Exchange for the period 2020. The sampling technique in this study uses a purposive sampling technique, in order to obtain a total sample of 125 companies with 193 observations. The data sources in this study are secondary data downloaded through www.idx.co.id and the respective company websites in the form of the company's annual financial statements for the period 2020. The data analysis method used is descriptive statistical test, multiple linear regression analysis, feasibility test. model, coefficient of determination (R2), individual parameter significance test (t test). The results of this study indicate that return on equity (ROE) and liquidity have a significant effect on the disclosure of Corporate Social Responsibility (CSR). Meanwhile, leverage and firm size have no effect on the disclosure of Corporate Social Responsibility (CSR). Some suggestions that can be given for further research are to add other independent variables which are suspected to affect the disclosure of corporate social responsibility (CSR) and can use different research methods, besides that it can also expand the object and year of research. Suggestions for companies to pay more attention to the level of ROE and liquidity and for investors and potential investors to consider various aspects before making a decision to invest so that the invested capital is appropriate and appropriate.
Download
book
BibTex
Latex, Jabref
cloud_download
Original Resource
url resource Institution
