PENGARUH GROWTH FIRM, PROFITABILITAS, DAN LIKUIDITAS TERHADAP CORPORATE SOCIAL RESPONSIBILITY

Abstract

This research aimed to examine the effect of growth firm, profitability, and liquidity on Corporate Social Responsibility (CSR). Corporate social responsibility was in the form of social responsibility to the society and environment. Meanwhile, the population of this research was Food and Beverages sub-sector which were listed on Indonesia Stock Exchange (IDX) during 4 years (2017-2020). Moreover, this research used the quantitative method. Furthermore, the data collection technique used purposive sampling technique to provide a sample based on determined criteria. In line with that, there were 11 companies as research sample from 44 observations. Additionally, the research data analysis technique used multiple linear regressions analysis conducted by SPSS program 26 version. In addition, the research result showed that growth firms had a positive effect on corporate social responsibility. On the other hand, profitability did not affect corporate social responsibility. In contrast, liquidity has a negative effect on corporate social responsibility.
Keywords: growth firm, liquidity, corporate social responsibility