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All Journal El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Grace Angelia
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Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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Pengaruh Struktur Modal, Firm Size, Likuiditas, dan Profitabilitas terhadap Pengungkapan Corporate Social Responsibility pada Perusahaan Sektor Energi yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2023 Grace Angelia; Revi Arfamaini
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 10 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i10.9649

Abstract

Corporate Social Responsibility (CSR) describes a very broad concept that covers many and varied topics such as human rights, corporate governance, occupational health and safety, environmental impact, working conditions, and contributions to economic development. The objective of this study is to analyze the influence of Capital Structure, Firm Size, Liquidity, and Profitability on Corporate Social Responsibility Disclosure in Energy Sector Companies Listed on the Indonesia Stock Exchange from 2020 to 2023. Quantitative data was applied, with data sources obtained from financial reports and corporate sustainability reports. SPSS version 31 was used as the data analysis technique. The findings revealed that Capital Structure does not have an influence on Corporate Social Responsibility, with a significant value of 0.140 > 0.05. Firm Size does not influence Corporate Social Responsibility Disclosure, with a significant value of 0.062 > 0.05. Liquidity does not influence Corporate Social Responsibility Disclosure, with a significant value of 0.137 > 0.05. Furthermore, Profitability has an effect on Corporate Social Responsibility Disclosure, with a significant value of <0.001 < 0.05.
Co-Authors Revi Arfamaini