Ukuran Perusahaan, Profitabilitas, Likuiditas dan Pengungkapan Tanggungjawab Sosial

  • Ni Nyoman Desi Antari Fakultas Ekonomi dan Bisnis Universitas Udayana, Indonesia
  • Ni Gusti Putu Wirawati Fakultas Ekonomi dan Bisnis Universitas Udayana, Indonesia

Abstract

This research was conducted to obtain empirical evidence about the influence of company size, profitability, and liquidity on the Corporate Social Responsibility Disclosure of high profile companies that listed on the Indonesian Stock Exchange in 2015-2018. The results of this research indicate that CSR Disclosure eis influenced by company size, but not influenced by profitability and liquidity. This research has practical policy implications for companies, where the policies of the company must provide balanced attention to all components directly or indirectly involved in the course of the company's business activities. The implications of further research can be used as a reference in making investment-related decisions.


Keywords: CSR Disclosure; Company Size; Profitability; Liquidity; High Profile.

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References

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Published
2020-11-28
How to Cite
ANTARI, Ni Nyoman Desi; WIRAWATI, Ni Gusti Putu. Ukuran Perusahaan, Profitabilitas, Likuiditas dan Pengungkapan Tanggungjawab Sosial. E-Jurnal Akuntansi, [S.l.], v. 30, n. 11, p. 2810 - 2824, nov. 2020. ISSN 2302-8556. Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/57183>. Date accessed: 27 sep. 2022. doi: https://doi.org/10.24843/EJA.2020.v30.i11.p08.
Section
Artikel

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