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All Journal Digital Bisnis: Jurnal Publikasi Ilmu Manajemen Dan E-commerce
Juwita Zai
Universitas Ngudi Waluyo
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Analisis Reputasi Auditor, Likuiditas dan Ukuran Perusahaan terhadap Tingkat Pengungkapan Corporate Social Responsibility pada Perusahaan Manufaktur Sektor Food and Beverage di BEI Tahun 2021–2024 Juwita Zai; Fitri Dwi Jayanti
Digital Bisnis: Jurnal Publikasi Ilmu Manajemen dan E-Commerce Vol. 5 No. 3 (2026): September : Digital Bisnis: Jurnal Publikasi Ilmu Manajemen dan E-Commerce
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/digital.v5i3.7908

Abstract

This study aims to examine and analyze the effect of auditor reputation, liquidity, and firm size on the level of Corporate Social Responsibility (CSR) disclosure among food and beverage manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2021–2024. This research employs a quantitative approach with a causal (explanatory) research design. The population consists of all food and beverage sub-sector manufacturing companies listed on the IDX during the study period. Purposive sampling was used, yielding 69 sample companies with a total of 276 observations. Data were sourced from annual reports and audited financial statements. CSR disclosure was measured using the Corporate Social Responsibility Index (CSRI) based on 117 GRI Standards 2021 indicators. Auditor reputation was measured using a dummy variable (Big Four vs. non-Big Four), liquidity was measured by the Current Ratio, and firm size was measured by the natural logarithm of total assets. Multiple linear regression analysis was conducted using SPSS 26. The findings indicate that: (1) auditor reputation has a significant positive effect on CSR disclosure; (2) liquidity does not have a significant effect on CSR disclosure; (3) firm size has a significant positive effect on CSR disclosure; (4) simultaneously, auditor reputation, liquidity, and firm size have a significant effect on CSR disclosure. These findings support Signaling Theory, which posits that companies use CSR disclosure as a signal of credibility and accountability to stakeholders.
Co-Authors Fitri Dwi Jayanti