PENGARUH MEKANISME CORPORATE GOVERNANCE, FIRM SIZE, PROFITABILITAS DAN LIKUIDITAS TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR)

RAHMADANI, TRINA PUTRI and Yusnaini, Yusnaini and Efriandy, Iwan (2024) PENGARUH MEKANISME CORPORATE GOVERNANCE, FIRM SIZE, PROFITABILITAS DAN LIKUIDITAS TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR). Undergraduate thesis, Sriwijaya University.

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Abstract

This research aims to test the effect of mechanism corporate governance, firm size, profitability and liquidity regarding CSR disclosure in companies listed in the LQ45 Index listed on the Indonesia Stock Exchange for the 2018-2021 period. The data used secondary data from annual reports and financial reports of companies listed in the LQ45 Index with a total population of 45 companies . The research sample was obtained using deliberate sampling so that 11 companies meet the specified criteria as a sample. The results of the partial test (t-test) state that there is a positive and significant influence of the corporate governance mechanism variable which is proxied by the size of the board of commissioners, managerial ownership, and institutional ownership as well as return on assets on corporate social responsibility (CSR) disclosure of companies listed in the LQ45 Index. Firm size has a negative effect on corporate social responsibility (CSR) disclosure. There is no influence of the liquidity variable proxied by the current ratio on CSR disclosure.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	corporate governance mechanism
Subjects:	H Social Sciences > HT Communities. Classes. Races > HT388 Regional economics. Space in economics K Law > KB Religious law in general. Comparative religious law. Jurisprudence > KBU3320-3460 Church property. Church economics and finance
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Trina Putri Rahmadani
Date Deposited:	22 May 2024 02:07
Last Modified:	22 May 2024 02:07
URI:	http://repository.unsri.ac.id/id/eprint/144939

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