PENGARUH PROFITABILITAS, LIKUIDITSAS DAN SOLVABILITAS TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PADA PERUSAHAAN PT. INDAH LOGISTIC CARGO

Abstract

This research aimed to examine the effect of profitability which was referred to return on asset, liquidity which was referred to current ratio, and solvability which was referred to debt to asset ratio on corporate socialresponsibility. While, the population was PT. Indah Logistic Cargo. The research did not use data collection technique since it was case study. Moreover, the data was financial statement of PT indah Logistic Cargo 2014-2017. In addition, the data analysis technique used multiple linier regression whit SPSS 25. The research result concluded, partially, profitbility which was measured by return on asset had positive but insignificant effect on the corporate social responsibility. This research supported Anggraini(2006), concluded the higher the profitability, the more social responsibility the company had. Besides, liquidity which was measured by current ratio had positive and significan effect on the corporate social responsibility. This research supported kartika (2010), concluded the lower the liquidity, the bigger social responsibility the company had. On the other hand, solvability which was measured by debt to asset ratio had negative significant on the corporate social responsibility. This research supported Priatinah (2012), concluded the higher leverage tended to decrease company social responsibility.
Keywords : profitability, liquidity, solvability, csr