PENGARUH PROFITABILITAS, LIKUIDITAS, LEVERAGE, UKURAN PERUSAHAAN DAN CORPORATE GOVERNANCE TERHADAP CORPORATE SOCIAL RESPONSIBILITY

Elmalisa Septyani Tikasari, Anny Widiasmara, Nik Amah

Abstract


This study aims to examine the effect of profitability, liquidity, leverage, company size and corporate governance on corporate social responsibility. The independent variables in this study are profitability, liquidity, leverage, company size and corporate governance, while the dependent variable is corporate social responsibility. The population in this research is the industrial sector and consumer goods companies listed on the Indonesia Stock Exchange in 2014-2017. The sample used in this study was selected using the purposive sampling method and 21 samples were obtained. The data analysis technique used in this study is multiple linear regression. The results of the analysis show that profitability, liquidity, leverage, and company size variables do not affect corporate social responsibility. While corporate governance variables affect corporate social responsibility.
Keywords: Profitability, Liquidity, Leverage, Company Size, Corporate Governance, and Corporate Social Responsibility


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References


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