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This Author published in this journals
All Journal Jurnal Akuntansi, Manajemen Dan Ekonomi Islam (JAM-EKIS)
Nurlaili
UIN Raden Intan Lampung, Bandar Lampung, Lampung, Indonesia
Humanities Economics, Econometrics & Finance Social Sciences

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THE EFFECT OF LIQUIDITY, PROFITABILITY AND CAPITAL STRUCTURE ON CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE Melani Nayasabila; Nurlaili; Sania Nuraziza
Jurnal Ilmiah Akuntansi, Manajemen dan Ekonomi Islam (JAM-EKIS) Vol. 9 No. 2 (2026): Jurnal Ilmiah Akuntansi, Manajemen, dan Ekonomi Islam (JAM-EKIS)
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jam-ekis.v9i2.10155

Abstract

This current inquiry intends to scrutinize the influence of capital structure, liquidity, and profitability upon corporate social responsibility (CSR) disclosure within power entities recorded on the Indonesian securities market between 2021 and 2024. The investigation adopts a numerical framework implementing annual sports data as secondary information, subsequently analyzed by panel data regression and the common effect model (CEM).the results show that liquidity possesses a favorable and substantial consequence, profitability displays zero and negligible results and capital structure exerts an adverse and meaningful outcome upon corporate social responsibility disclosure. Simultaneously, CSR disclosure is substantially influenced by liquidity, profitability, and capital structure. The studys findings confirm that a companys financial position, particularly its liquidity and profitability, significantly influences energy sector enterprises to enhance their disclosure of corporate social responsibility (CSR) information.
Co-Authors Melani Nayasabila Sania Nuraziza