PENGARUH PROFITABILITAS, SOLVABILITAS, DAN LIKUIDITAS TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY

Abstract

This research was an empirical study that aimed to examine the effect of profitability, solvability, and liquidity on the disclosure of Corporate Social Responsibility (CSR) at food and beverages companies listed on The Indonesia Stock Exchange (IDX) during the 2018-2020 periods. Furthermore, the profitability variable was measured by Return on Equity (ROE), solvability was measured by Debt to Equity Ratio (DER), and liquidity was measured by Current Ratio (CR) There were factors as the background of the research was the lower of disclosure of Corporate Social Responsibility (CSR) at food and beverages companies. This research was quantitative. Furthermore, the research type used secondary data. Meanwhile, the research analysis method used purposive sampling based on the determined sample criteria. It obtained 16 company samples with 36 observations. Moreover, the research data analysis technique used multiple linear regression analysis. The research result showed that profitability had a positive effect on Corporate Social Responsibility, profitability had a positive effect on Corporate Social Responsibility, and liquidity did not have any effect on Corporate Social Responsibility.