PENGARUH LIKUIDITAS, KEBIJAKAN UTANG DAN KEPEMILIKAN SAHAM TERHADAP TANGGUNG JAWAB SOSIAL ENTITAS

Abstract

This research aimed to analyze the effect of liquidity was measured by (Current Ratio), debt policy was measured
by (Debt to Equity Ratio), shareholding which was referred to managerial ownership and institusional ownership
on accountability of entity social. The research was quantitative. While, the population was manufacturing
companies which were listed on Indonesia Stock Exchange (IDX) during 2016-2018. Thw data collection technique
used purposive sampling, in which the sample was based on criteria given. In line with, there were 40
manufacturing as sample. Meanwhile, the data were secondary in which published by Indonesia Stock Exchange
(IDX) and was accessed through website i.e www.idx.co.id. The research result concluded liquidity (Current
Ratio), affected accountability of entity social of manufacturing companies which were listed on Indonesia Stock
Exchange (IDX). On the other hand, debt policy did not affect (Debt to Equity Ratio) on accountability of entity
social of manufacturing companies which were listed on Indonesia Stock Exchange (IDX). Likewise, managerial
ownership did not affect accountability of entity social of manufacturing companies which were listed on Indonesia
Stock Exchange (IDX). Similarly, institusional ownership did not affect accountability of entity social of
manufacturing companies which were listed on Indonesia Stock Exchange (IDX).
Keywords: liquidity, debt policy, managerial ownership, institusional ownership, accountability of entity social