Pengaruh Leverage, Likuiditas, Profitabilitas, dan Ukuran Perusahaan Terhadap Pengungkapan Corporate Social Responsibility (CSR) Pada Perusahaan Yang Terdaftar di Indeks LQ45 Bursa Efek Indonesia Periode 2020-2022. (Influence of Leverage, Liquidity, Profitability, and Size Companies Against Corporate Social Disclosure Responsibility (CSR) in Companies Registered on Indonesian Stock Exchange LQ45 Index for the 2020-2022 Period).

Rahmawati, Cindy (2024) Pengaruh Leverage, Likuiditas, Profitabilitas, dan Ukuran Perusahaan Terhadap Pengungkapan Corporate Social Responsibility (CSR) Pada Perusahaan Yang Terdaftar di Indeks LQ45 Bursa Efek Indonesia Periode 2020-2022. (Influence of Leverage, Liquidity, Profitability, and Size Companies Against Corporate Social Disclosure Responsibility (CSR) in Companies Registered on Indonesian Stock Exchange LQ45 Index for the 2020-2022 Period). Undergraduate thesis, Universitas 17 Agustus 1945 Surabaya.

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Official URL: http://repository.untag-sby.ac.id

Abstract

The purpose of the title under study is to obtain answers to a problem formulation, namely leverage, liquidity, profitability and company size on Corporate Social Responsibility (CSR) disclosure. The population of this study is a company or industry included in the IDX LQ45 Index from 2020 to 2022. The sample was carried out using purposive sampling method, namely all companies or industries included in the LQ45 Index of the Indonesia Stock Exchange (BEI) and publicly reporting (annual report) annual report and (sustainability report) sustainability report in 2020-2022. From these criteria, a sample of 30 company data was obtained. The analytical tool used in this research is SPSS (Statistical Package for Social Science Software) version 22. The results of the tests in this study show that 1) Leverage variable measured by using DER gives an influence on the disclosure of corporate social responsibility (CSR). This is indicated by the number in the t test sig 0.005> 0.05, 2) Liquidity variables as measured by the Current Ratio does not affect the disclosure of corporate social responsibility (CSR). This is indicated by the number in the t test sig 0.170 > 0.05, 3) Profitability variable as measured by ROA has an influence on the disclosure of corporate social responsibility (CSR). This is indicated by the number in the t test sig 0.009 > 0.05, 4) The variable size of the company provides an influence on the disclosure of corporate social responsibility (CSR). This is indicated by the number in the t test sig 0.029 > 0.05.

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: Leverage, Liquidity, Profitability, Size, CSR.
Subjects: H Social Sciences > HB Economic Theory
H Social Sciences > HG Finance
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Ekonomi Akuntansi
Depositing User: 1222000053 Cindy Rahmawati
Date Deposited: 08 Aug 2024 04:40
Last Modified: 02 Sep 2024 03:41
URI: http://repository.untag-sby.ac.id/id/eprint/30774

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