PENGARUH PROFITABILITAS, LIKUIDITAS DAN LEVERAGE FINANCIAL TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY

Abstract

This study aimed to examine the effect of profitability ( which is projected to ROA ), liquidity ( which is projected to current assets ), financial leverage (which is projected to Debt Equity On Ratio) towards Corporate Social Responsibility (CSR). From the selection of samples by using purposive sampling method obtained 89 manufacturing company sourced from Indonesia Stock Exchange (IDX) in 2011-2013. This study used logistic regression method and program eviews as data processing eguipment. Based on the results of hypothesis testing found that the profitability, liquidity and leverage financial effect on Corporate Social Responsibility (CSR).

Keyword  :      Profitability, Liquidity, Financial Leverage dan Corporate Social Responsibility