PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, LIKUIDITAS, DAN KEPEMILIKAN ASING TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY
This study is a quantitative study that aims to determine the effect of profitability, firm size, liquidity, and foreign ownership on the disclosure of corporate social responsibility. The population in this study are all non-financial companies that have been listed on the Indonesia Stock Exchange...
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2021-07-19.
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| 245 | 0 | 0 | |a PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, LIKUIDITAS, DAN KEPEMILIKAN ASING TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY |
| 260 | |c 2021-07-19. | ||
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| 520 | |a This study is a quantitative study that aims to determine the effect of profitability, firm size, liquidity, and foreign ownership on the disclosure of corporate social responsibility. The population in this study are all non-financial companies that have been listed on the Indonesia Stock Exchange in the 2016-2019 period. The sample used is 112 samples. Profitability is measured by return on equity, company size is measured by the natural logarithm value of total assets, liquidity is measured by the current ratio, and foreign ownership is measured by the percentage of foreign investors' share ownership contained in the annual report. Disclosure of corporate social responsibility is measured by a checklist based on the indicators of Global Reporting Initiatives (GRI) G4 and GRI Standards which are used by companies as guidelines in submitting sustainability reports. The method of analysis in this study uses descriptive analysis and multiple linear regression analysis hypothesis testing with the help of STATA. The results in this study indicate that, profitability, firm size liquidity, and foreign ownership have no effect on disclosure of corporate social responsibility. | ||
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