PENGARUH PROFITABILITAS, LIKUIDITAS, DAN UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY

Abstract

This research aimed to examine the effect of profitability, liquidity, and firm size on Corporate Social Responsibility disclosure. The profitability was measured by Return on Assets, liquidity was measured by Current Ratio, and firm size was measured by the Logarithm Natural of Total Assets. Moreover, Corporate Social Disclosure disclosure was measured by the Corporate Social Responsibility Disclosure Index. The research was quantitative. The population was coal mining companies listed on the Indonesia Stock Exchange (IDX). Furthermore, the data collection technique used purposive sampling, in which the sample was based on the criteria given. In line with that, there were 16 coal mining companies as the sample. The data were taken for 4 years (2019-2022). In total, 64 data samples were collected. Additionally, the data analysis technique used multiple linear regression with SPSS. The result concluded that profitability had a positive effect on Corporate Social Responsibility disclosure. On the other hand, liquidity as well as firm size did not affect Corporate Social Responsibility disclosure.