Jurnal Akuntansi AKUNESA
Vol 10 No 2 (2022): AKUNESA (JANUARI 2022)

Pengaruh Profitabilitas, Likuiditas, dan Leverage Terhadap Pengungkapan Corporate Social Responsibility (Studi Empiris pada Perusahaan yang Terdaftar di Indeks SRI KEHATI Tahun 2014-2018): Keywords: CSR, Disclosure; Profitability; Liquidity; Leverage

Sugeng Firdausi (Universitas Internasional Semen Indonesia)
Wanda Amelia Prihandana (Universitas Internasional Semen Indonesia)

Article Info

Publish Date
19 Jan 2022

Abstract

CSR disclosure in an annual report or a separate report is a tool for management to communicate with stakeholders regarding information on corporate social responsibility that has been implemented. The purpose. of this research is to examine. the effect of profitability, liquidity, and leverage, simultaneously and partially on CSR disclosure. The .population of this study. are companies .listed in the SRI KEHATI stock index in. 2014-2018. The sampling. technique used was. purposive. sampling .method and the research sample was obtained as many as 22 companies. The  data  used  is  .secondary data in annual .reports. The. analytical method .used is. multiple linear regression. analysis .with SPSS 25 software. The results show that .profitability, liquidity, and .leverage simultaneously influence CSR disclosure. Partially, profitability and liquidity have no effect on CSR. disclosure. Meanwhile, leverage .has a partial effect on CSR .disclosure.

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Journal Info
Jurnal Akuntansi AKUNESA
Website

Abbrev

akunesa

Publisher

Universitas Negeri Surabaya

Subject

Economics, Econometrics & Finance

Description

About the Journal Jurnal Akuntansi AKUNESA diterbitkan oleh Program Studi S1 Akuntansi Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya. Terbit 3 kali dalam setahun yaitu pada Bulan Januari, Mei, dan September dengan jumlah 10 artikel pada setiap terbitan dengan menggunakan Bahasa ...