PENGARUH KINERJA KEUANGAN DAN UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN

Abstract

This research aimed to analyze and find out the effect of financial performance and firm size on the disclosure of Corporate Social Responsibility. The financial performance consisted of profitability, liquidity, and firm size. The population was Food and Beverage companies listed on the Indonesia Stock Exchange (IDX) with the 3 years observation (2018-2020). Furthermore, the data collection technique used purposive sampling, in which the sample was based on the criteria given. In line with that, there were 54 companies as the sample. Moreover, the data analysis technique used hypothesis test with multiple linear regression analysis. The research result showed that both profitability (Return On Asset) and firm size (SIZE) had a positive effect on the disclosure of Corporate Social Responsibility. On the other hand, liquidity (Current Ratio) did not affect the disclosure of Corporate Social Responsibility.