Open AccessPengaruh Profitabilitas, Likuiditas, dan Leverage terhadap Pengungkapan Corporate Social Responsibility (CSR) pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2014 - 2017
Author(s) -
Kristina Apriliani Putri,
Elma Muncar Aditya,
Nurdhiaurdhiana
Publication year - 2020
Publication title -
jurnal ilmiah aset
Language(s) - English
Resource type - Journals
eISSN - 2685-9629
pISSN - 1693-928X
DOI - 10.37470/1.21.2.151
Subject(s) - corporate social responsibility , profitability index , stock exchange , leverage (statistics) , business , market liquidity , current ratio , business administration , return on assets , accounting , finance , statistics , mathematics , political science , public relations
This study aimed to find out the effect of variables such as profitability, liquidity, and leverage on Corporate Social Responsibility (CSR) Disclosure. Type of this research used was quantitative research. The total companies used in this research were 27 mining companies listed in Indonesia Stock Exchange (IDX) period 2014-2017. This research used multiple linier regression analysis. Partially Profitability (ROE) had a significant positive effect on CSR Disclosure, while Liquidity (Current Ratio) and Leverage (DER) had no effect on CSR Disclosure. The result also showed that simultaneously Profitability (ROE), Liquidity (Current Ratio) and Leverage (DER) had a significant positive effect on CSR Disclosure.