Pengaruh Profitabilitas, Leverage, dan Likuiditas terhadap CSR Disclosure

Abstract

Corporate Social Responsibility (CSR) is a corporate social responsibility program for the impact of the company's operations which are the company's ethical actions. CSR programs are mandatory, but cases of low CSR disclosure are still common. The purpose of this study was to examine and measure the effect of profitability, leverage, and liquidity on CSR disclosure. This type of research is quantitative research with associative method. The population of this study is the Consumer Non-Cyclicals Food & Beverage sub-sector companies listed on the Indonesia Stock Exchange for the 2016-2020 period. Determination of the sample using purposive sampling method. The number of samples is 21 companies. The amount of data studied is 105 data in the form of annual reports of sample companies. Multiple linear regression analysis technique with SPSS version 25 was used in this study. The results of this study indicate that liquidity has an effect on CSR disclosure, while profitability and leverage have no effect on CSR disclosure.

Faktor-Faktor yang Mempengaruhi Corporate Social Responsibility Disclosure (CSRD) di Indonesia: Meta Analisis

“…Dari penelitian-penelitian terdahulu dapat diketahui bahwa profitabilitas memengaruhi CSRD secara signifikan menurut penelitian Ikhsan et al (2021), Limbong (2019), dan Putri & Pramudiati (2019), sementara tidak ditemukan cukup bukti atas pengaruh signifikan profitabilitas terhadap CSRD menurut Dipasti & Sulistyowati (2022), Firdausi & Prihandana (2022), dan Vanessa & Meiden (2020). Penelitian oleh Firdausi & Prihandana (2022), Surbakti & Wijayanti (2022), dan Putri & Pramudiati (2019) Dewi & Pitriasari (2019).…”

“…Tingkat profitabilitas yang tinggi memberikan keleluasaan finansial untuk melaksanakan aktivitas CSR dan CSRD. Hasil studi penelitian terdahulu tidak konsisten, penelitian oleh Ikhsan et al (2021), Limbong (2019), dan Putri & Pramudiati (2019) menemukan bahwa profitabilitas berpengaruh terhadap CSRD, namun, penelitian Dipasti & Sulistyowati (2022), Firdausi & Prihandana (2022), dan Vanessa & Meiden (2020) menunjukkan bahwa profitabilitas tidak berpengaruh terhadap CSRD. H1: Profitabilitas berpengaruh signifikan terhadap corporate social responsibility disclosure.…”

Corporate Social Responsibility Practise in Indonesia: The Role of Board Diversity and Corporate Governance

“…The CSR program is mandatory, but cases of low CSR disclosure still occur frequently. Cases of low CSR disclosure were also found at PT Siantar Top in Bekasi, which was considered to be quite troubling for residents of the Bojong Rawalumbu and Bojong Menteng Sub-Districts because the company dumped waste carelessly into the river, causing it to stagnate and turn blackish green with a pungent odor (Dipasti & Sulistyowati, 2022). Corporate social responsibility is not only about the survival and preservation of nature but also the welfare of workers, society, and the community at large, as well as the comfort and safety of products or services.…”

Pengaruh Karateristik Perusahaan Terhadap Pengungkapan Corporate Social Responsibility

“…Hasil dari penelitian ini sejalan dengan penelitian sebelumnya yang dilakukan oleh Ali et al (2022), Fauziah & Asyik (2019) dan Dipasti & Sulistyowati (2022)…”