PENGARUH PENGUNGKAPAN CSR, LEVERAGE DAN LIKUIDITAS TERHADAP PROFITABILITAS

Abstract

This research aimed to find out the effect of CSR implementation, leverage, and liquidity on the profitability in mining companies which were listed on Indonesia Stock Exchange. The research was qualitative. While the data was company annual report in the form of balance sheets, profit and loss and corporate social responsibility implementation of mining companies which were listed on Indonesian Stock Exchange 2014-2017. Moreover, the data collection technique used purposive sampling. In line with, thre were nine mining companies which were listed on Indonesia Stock Exchange in four years (2014-2017). In addition, data analysis technique used multiple linear regression. The research result, from multiple linear regression analysis, it concluded CSR implementation had positive and significant effect on the profitability (Return on Equity) in mining companies which were listed on Indonesia Stock Exchange. On the other hand, the leverage (Debt to Equity Ratio) and liquidity (Current Ratio) had negative effect and insignificant on the profitability (Return on Equity) in mining companies which were listed on Indonesia Stock Exchange.
Keyword: CSR implementation, debt to equity ratio, current ratio, return on equity