PENGARUH KEPEMILIKAN MANAJERIAL, PROFITABILITAS, LIKUIDITAS, DAN UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY

Abstract

Corporate Social Responsibility (CSR) is an activity carried out by companies or the business world to distribute economic assistance or gave attention to society and the environment. It is important for the company because it helps to develop a good image. This research aimed to examine the effect of managerial ownership, profitability, liquidity, and firm size on the CSR disclosure at Manufacturing companies listed on IDX during 2018-2021.The research was quantitative. Moreover, managerial ownership was measured by the managerial ownership ratio, profitability was measured by ROE, liquidity was measured by CR, and firm size was measured by SIZE. Corporate Social Responsibility Disclosure Index (CSRDI) with 91 indicator items based on the GRI G-4 version was applied. Furthermore, the data collection technique used purposive sampling. In line with that, there were 64 manufacturing companies as the sample with 4 years of observation. Additionally, the data analysis technique used multiple linear regression with SPSS 26. The result showed that managerial ownership, profitability (ROE), liquidity (CR), and firm size (Log Total Asset) had a positive effect on Corporate Social Responsibility Disclosure.