Open AccessFAKTOR-FAKTOR YANG DAPAT MEMPENGARUHI CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE
Author(s) -
Adinda Gayetri,
Kussuyatmono Bagus Wardianto,
Supriyanto Supriyanto
Publication year - 2021
Publication title -
jurnal perspektif bisnis: jurnal ilmu administrasi bisnis/jurnal perspektif bisnis
Language(s) - English
Resource type - Journals
eISSN - 2721-1363
pISSN - 2338-5111
DOI - 10.23960/jpb.v4i1.42
Subject(s) - business administration , nonprobability sampling , business , profitability index , market liquidity , corporate social responsibility , intervening variable , finance , population , political science , sociology , demography , public relations
The purpose of this study is to see how CSR's factors, such as liquidity, profitability and firm size, can influence the company in disclosing its Corporate Social Responsibility. This study uses the research object of banking companies for 4 years research period. The sample in this study were 10 companies which were determined by the purposive sampling method. The liquidity variable in this study uses LDR as an indicator, the profitability variable uses ROA as an indicator, and company size uses Ln (Total Assets) as an indicator. The results of this study found that the liquidity, profitability and firm size variables partially had a significant impact on corporate social responsibiity disclosure, and the liquidity, profitability and firm size variables simultaneously had a significant impact on corporate social responsibiity disclosure.
Abstrak
Penelitian ini bertujuan untuk melihat apakah faktor-faktor CSR yaitu likuiditas, profitabilitas dan ukuran perusahaan mampu mempengaruhi perusahaan dalam mengungkapkan Corporate Social Responsibility perusahaannya. Penelitian ini memilih objek penelitian perusahaan perbankan dengan periode penelitian 4 tahun. Sampel penelitian ini berjumlah 9 perusahaan dengan menggunakan metode purposive sampling. Variabel likuiditas pada penelitian ini menggunakan LDR sebagai indikator, variabel profitabilitas menggunakan ROA sebagai indikator, serta ukuran perusahaan menggunakan Ln (Total Aset) sebagai indikator. Hasil penelitian ini menemukan bahwa variabel likuditas, profitabilitas, serta ukuran perusahaan secara parsial mempunyai pengaruh yang signifikan terhadap corporate social responsibiity disclosure, dan variabel likuiditas, profitabilitas serta ukuran perusahaan secara simultan mempunyai pengaruh yang signifikan terhadap corporate social responsibiity disclosure.