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

Abstract

The study aims to examine the effect of liquidity and profitability towards the
disclosure of corporate social responsibility (CSR). The Independent variable used in
this research were liquidity and profitability, while the dependent variable was
corporate social responsibility (CSR). Population in this study were manufacturer
companies in the consumption goods sector listed in the Indonesian Stock Exchange
for the period 2013-2015. The samples in this study were selected by using purposive
sampling method and obtained as many 67 observation samples. The analysis
technique used in this research was multiple linear regression analysis. The result of
the analysis proved that the liquidity variable has negatively affect the corporate
social responsibility with a significance value of 0,024. Variable profitability has
positive affect the corporate social responsibility with a significance value of 0,005.
Keywords : corporate social responsibility, liquidity, profitability