Open AccessUkuran Perusahaan, Profitabilitas, Likuiditas dan Pengungkapan Tanggungjawab Sosial
Author(s) -
Ni Nyoman Desi Antari,
Ni Gusti Putu Wirawati
Publication year - 2020
Publication title -
e-jurnal akuntansi
Language(s) - English
Resource type - Journals
ISSN - 2302-8556
DOI - 10.24843/eja.2020.v30.i11.p08
Subject(s) - profitability index , stock exchange , market liquidity , business , accounting , corporate social responsibility , indonesian , empirical research , stock (firearms) , investment (military) , annual report , business administration , finance , public relations , political science , law , mechanical engineering , linguistics , philosophy , epistemology , politics , engineering
This research was conducted to obtain empirical evidence about the influence of company size, profitability, and liquidity on the Corporate Social Responsibility Disclosure of high profile companies that listed on the Indonesian Stock Exchange in 2015-2018. The results of this research indicate that CSR Disclosure eis influenced by company size, but not influenced by profitability and liquidity. This research has practical policy implications for companies, where the policies of the company must provide balanced attention to all components directly or indirectly involved in the course of the company's business activities. The implications of further research can be used as a reference in making investment-related decisions.
Keywords: CSR Disclosure; Company Size; Profitability; Liquidity; High Profile.