PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, DAN LIKUIDITAS TERHADAP PENGUNGKAPAN TANGGUNGJAWAB SOSIAL PERUSAHAAN

Abstract

Company Social Responsibility is companies’ responsibility to the stakeholders. While, this researchaimed to find out the effect of probability, firm size, and liquidity on the disclosure of company social responsibility. Moreover, the data used secondary in which in the form of annual statement and financial statement.The population was Food and Beverage companies which were listed on Indonesia Stock Exchange 2014-2017. While, the sampling collection technique used purposive sampling as there were ten out of 40 companies as sample. Furthermore, the data analysis technique used multiple linear regressions. The research result concluded profitability had positive effect on the company social responsibility which was measured by ROA. While, the firm size had positive effect on the disclosure of company social responsibility which was measured by Log Natural. Moreover, the liquidity also had positive effect on the disclosure of company social responsibility which was measured by Current Ratio. In addition, the coefficient determination showed R square value was 0.533 or 53%. It meant, the capability of probability, firm size, and liquidity described the disclosure of company social responsibility.
Keywords: Profitability, Firm Size, Liquidity