Open AccessANALISIS PENGARUH LEVERAGE DAN LIKUIDITAS TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PADA PERUSAHAAN MANUFAKTUR SUB-SEKTOR PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016 - 2018
Author(s) -
Jojor Togi Marito Simamora,
Rina Dameria N Rina Dameria N
Publication year - 2020
Publication title -
jurnal akuntansi dan perpajakan jayakarta
Language(s) - English
Resource type - Journals
eISSN - 2714-8165
pISSN - 2714-5557
DOI - 10.53825/japjayakarta.v2i1.50
Subject(s) - stock exchange , corporate social responsibility , leverage (statistics) , market liquidity , business , business administration , enterprise value , financial system , accounting , finance , statistics , mathematics , ecology , biology
Liquidity and Leverage Influencers on Corporate Social Responsibility aims to examine the effect of whether Liquidity and Leverage affect corporate responsibility in the mining sub-sector manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the period of 2016 – 2018. The method used in this study is the multiple regression method to determine the effect of the variables related in the study. The results of the study revealed a simultaneous F test that was calculated value F = 15,112. a value of 15,112> 3.47 thus Ho is rejected and H3 is accepted, meaning that there is an effect between Liquidity (X1) and leverage (X2) simultaneously on the Corporate Social Responsibility of companies listed on the Indonesia Stock Exchange in 2016-2018 (Y).