Pengaruh Profitabilitas, Likuiditas dan Solvabilitas Terhadap Pengungkapan Corporate Social Responsibility

Apsarai, Della Putri Renata (2024) Pengaruh Profitabilitas, Likuiditas dan Solvabilitas Terhadap Pengungkapan Corporate Social Responsibility. Journal of Culture Accounting and Auditing, 3 (1). pp. 41-52. ISSN 2830-5574

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Abstract

This research aims to examine the influence of profitability, liquidity and solvency on corporate social responsibility disclosure. The sampling technique uses purposive sampling technique. The sample in this study consisted of 47 companies from a total population of 78 manufacturing companies in the consumer goods industry sector registered on the IDX in 2020-2022. Testing was carried out using multiple linear regression, F test and T test. The regression results show that Profitability has an effect on Corporate Social Responsibility. Liquidity has no effect on Corporate Social Responsibility. Solvency has no effect on Corporate Social Responsibility.

Item Type:	Article
Uncontrolled Keywords:	Profitability, Liquidity, Solvency, CSR
Subjects:	Economic And Business > Accounting Economic And Business
Divisions:	Faculty of Economic and Business > Accounting Study Program Library of Congress Subject Areas > Accounting Study Program Accounting Study Program
Depositing User:	DELLA PUTRI RENATA APSARI
Date Deposited:	28 Mar 2024 19:04
Last Modified:	28 Mar 2024 19:04
URI:	http://eprints.umg.ac.id/id/eprint/11324

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