Business Accounting Review
Vol 2, No 1 (2014): Business Accounting Review

Pengaruh Profitabilitas, Likuiditas, dan Leverage Terhadap Pengungkapan CSR

Putri, Rafika Anggraini ( Jogi Christiawan)



Article Info

Publish Date
13 Jan 2014

Abstract

This study aimed to find out the affect of variables such profitability, liquidity, and leverage to Corporate Social Responsibility (CSR) Disclosure. Type of this research used was quantitative research. The total companies used in this research were 19 companies which got ISRA award and public companies that listed in Bursa Efek Indonesia (BEI) period 2010-2012. This research used multiple regression analysis. The result showed that profitability and leverage  had no affect on CSR Disclosure, while liquidity had an affect on CSR Disclosure.

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