Pengaruh Corporate Governance, Likuiditas, Profitabilitas, Dan Enterprise Size Terhadap Corporate Social Responsibility Disclosure (Studi Empiris Perusahaan Sektor Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2020)

Sholihah, Prabawati and , Drs. Wahyono , M.A (2022) Pengaruh Corporate Governance, Likuiditas, Profitabilitas, Dan Enterprise Size Terhadap Corporate Social Responsibility Disclosure (Studi Empiris Perusahaan Sektor Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2020). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

Disclosure of Corporate Social Responsibility is a concept related to the importance of a company in creating good and sustainable relationships with the community and other stakeholders. This study aims to determine the effect of corporate governance, liquidity, profitability, and company size on the disclosure of corporate social responsibility in consumer goods sector companies listed on the Indonesia Stock Exchange in 2018-2020. The sampling technique used in this research is purposive sampling method, which is to determine the sample from the existing population based on the criteria desired by the study. The research sample consists of 51 companies that have several criteria, namely consumer goods sector companies listed on the Indonesia Stock Exchange, issuing annual reports, not experiencing losses, issuing financial statements in rupiah during 2018-2020. The data analysis method used in this study used multiple regression analysis (multiregression) which was processed with the Statistical Package for Social Sciences (SPSS) software. The results of this study indicate that liquidity, profitability affect the disclosure of corporate social responsibility, while managerial ownership and firm size do not affect the disclosure of corporate social responsibility.

Item Type:	Thesis (Skripsi)
Uncontrolled Keywords:	corporate governance, likuiditas, ptofitabilitas, enterprise size, corporate social reponsibility disclosure
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	PRABAWATI SHOLIHAH
Date Deposited:	21 Jul 2022 02:49
Last Modified:	21 Jul 2022 02:49
URI:	http://eprints.ums.ac.id/id/eprint/101661

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