PENGARUH PROFITABILITAS, LIKUIDITAS, LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (Studi pada Perusahaan Pertambangan di BEI Pada Tahun 2012-2014)

Abstract

Corporate social responsibility (CSR) is a factor that affect the development and the survival of the company. The purpose of this research is to examine the effect of profitability, liquidity, leverage and company size towards corporate social responsibility disclosure. The population of this research are the mining company that listed in Indonesia Stock Exchange (IDX) during the period 2012-2014 with purposive sampling as the sample selection method. The total sample of this research are31 mining companies. This research used multiple regression analysis. The result of this research shows that profitability and company size have significant effect towards corporate social responsibility disclosures, meanwhile liquidity and leverage have no significant effect towards corporate social responsibility disclosure.

 

Keywords:Corporate Social Responsibility, Profitability, Liquidity, Leverage, Company Size