PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, KEPEMILIKAN SAHAM PUBLIK DAN LIKUIDITAS TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY
Abstract
This research aims to examine the influence of profitability, size company, public shareholding and liquidity on corporate social responsibility disclosure. Corporate social responsibility disclosure is measured based on Global Reporting Initiative indicator version four (GRI G4). The sample in this research were manufacturing companies listed in Indonesian Stock Exchange (ISX) of year 2013-2015. The data used in this research taken by purposive sampling. The analysis tool in order to test the hypothesis was multiple regression by using SPSS 21.0.
The result of this research showed that profitability, size company, and liquidity has positive effect on corporate social responsibility disclosure. Meanwhile, public shareholding has no effect on corporate social responsibility disclosure.