Open AccessPENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY : PERAN PEMODERASI DEWAN KOMISARIS
Author(s) -
Hedar Rusman
Publication year - 2022
Publication title -
current
Language(s) - English
Resource type - Journals
eISSN - 2721-2416
pISSN - 2721-1819
DOI - 10.31258/current.3.1.101-112
Subject(s) - leverage (statistics) , corporate social responsibility , profitability index , business , accounting , market liquidity , listing (finance) , finance , public relations , machine learning , computer science , political science
This study00aims to empirically analyze the moderating role of the board of commissioners by under effects of profitability, liquidity, and leverage on corporate social responsibility disclosure. Data analysis using multiple linear regression method with 128 samples of a manufacturing company from 2016-2018 and listing at BEI Jakarta. This study showed that real earning management, profitability, and liquidity positively impact corporate social responsibility disclosure, while leverage has a negative impact on corporate social00responsibility disclosure. In addition, that board of commissioners has been strengthened by the effect of real earning management and liquidity on corporate social responsibility disclosure. That board00of commissioner has not been strengthened by the effects of profitability and liquidity on corporate social responsibility disclosure. On the other hand, it also to showed that the board of commissioners had not been weakened by the effect of leverage on corporate social responsibility disclosure