PENGARUH CORPORATE GOVERNANCE, PROFITABILITAS, LIKUIDITAS, DAN UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (STUDI KASUS PADA PERUSAHAAN YANG TERDAFTAR DI INDEKS SRI KEHATI PERIODE 2017-2021)

Sri Vita Azhari, NIM.: 18108040085 (2022) PENGARUH CORPORATE GOVERNANCE, PROFITABILITAS, LIKUIDITAS, DAN UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (STUDI KASUS PADA PERUSAHAAN YANG TERDAFTAR DI INDEKS SRI KEHATI PERIODE 2017-2021). Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.

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Abstract

The company is running its business aim of earning as much profit as possible without seeing the impact of its business operations because the development of the business world requires companies to pay more attention to the social environment. The company is expected to be responsible not only to investors and creditors, but also to employees, consumers, and the community as well as being able to balance the business activities it carries out and then be able to increase its interest in community welfare and environmental sustainability. This study aims to examine whether the size of the board of commissioners, audit committee, profitability, liquidity, and firm size affect the disclosure of Corporate Social Responsibility. This study uses a panel data regression analysis method with software version 12. The sample used is 21 companies listed on the SRI KEHATI Index listed on the Indonesia Stock Exchange for the 2017-2021 period which were collected using the purposive sampling method. The results of statistical tests show that profitability has a significant and negative effect on the disclosure of Corporate Social Responsibility. While the board of commissioners, audit committee, liquidity, and firm size does not affect the disclosure of Corporate Social Responsibility.

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