Nurul Hidayati
STIE Widya Gama Lumajang

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CORPORATE SOCIAL RESPONSIBILITY, LIQUIDITY AND LEVERAGE INFLUENCE ON FINANCIAL PERFORMANCE Nurul Hidayati; Neny Tri Indrianasari; Mimin Yatminiwati
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 5 No. 1 (2021): January 2021
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/assets.v5i1.680

Abstract

This study aims to examine the effect of Corporate Social Responsibility, Liquidity, Leverage and on Financial Performance in Manufacturing companies listed on the Indonesia Stock Exchange for the period 2017-2019. This research uses secondary data from the financial statements Manufacturing company listed in Indonesia Stock Exchange. The sampling technique used is purposive sampling, with a sample of 45 companies for the 2017-2019 period. Based on the results of the study indicate that thevariable Corporate Social Responsibility, Leverage (Debt to Equity Ratio) has a significant effect on Financial Performance (Return On Assets), while Liquidity (Current Ratio) does not have a significant effect on Financial Performance (Return On Assets).