Jurnal Akuntansi dan Sistem Teknologi Informasi
Vol 13 No 3 (2017): Akuntansi dan Sistem Teknologi Informasi

PENGARUH LIKUIDITAS DAN PROFITABILITAS TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PADA PERUSAHAAN TERDAFTAR DI BURSA EFEK INDONESIA

Rina Mudjiyanti & Salis Saevy Maulani (Unknown)



Article Info

Publish Date
09 Dec 2017

Abstract

The study aims to examine the effect of liquidity and profitability towards thedisclosure of corporate social responsibility (CSR). The Independent variable used inthis research were liquidity and profitability, while the dependent variable wascorporate social responsibility (CSR). Population in this study were manufacturercompanies in the consumption goods sector listed in the Indonesian Stock Exchangefor the period 2013-2015. The samples in this study were selected by using purposivesampling method and obtained as many 67 observation samples. The analysistechnique used in this research was multiple linear regression analysis. The result ofthe analysis proved that the liquidity variable has negatively affect the corporatesocial responsibility with a significance value of 0,024. Variable profitability haspositive affect the corporate social responsibility with a significance value of 0,005.Keywords : corporate social responsibility, liquidity, profitability

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Journal Info

Abbrev

Akuntansi

Publisher

Subject

Economics, Econometrics & Finance

Description

Accounting, Corporate Governance, Tax Auditing Accounting, Accounting Information Systems, Accounting Theory and Practice, Auditing Behavioral Accounting, Corporate Finance Cost Accounting, Financial Institutions and Markets, Financial Services, Fiscal Policy, Government and Non-Profit Accounting, ...