The Influence of Corporate Profitability and Corporate Liquidity on Corporate Social Responsibility Disclosure

Mulia Saputra; Nadirsyah Nadirsyah; Fadli Nora Iranda; Hamdani Hamdani

Proceedings of the 1st Workshop on Multidisciplinary and Its Applications Part 1, WMA-01 2018, 19-20 January 2018, Aceh, Indonesia

Research Article

The Influence of Corporate Profitability and Corporate Liquidity on Corporate Social Responsibility Disclosure

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@INPROCEEDINGS{10.4108/eai.20-1-2018.2282436,
    author={Mulia  Saputra and Nadirsyah  Nadirsyah and Fadli Nora  Iranda and Hamdani  Hamdani},
    title={The Influence of Corporate Profitability and Corporate Liquidity on Corporate Social Responsibility Disclosure},
    proceedings={Proceedings of the 1st Workshop on Multidisciplinary and Its Applications Part 1, WMA-01 2018, 19-20 January 2018, Aceh, Indonesia},
    publisher={EAI},
    proceedings_a={WMA-1},
    year={2019},
    month={9},
    keywords={corporate profitability corporate liquidity and corporate social responsibility disclosure},
    doi={10.4108/eai.20-1-2018.2282436}
}

Mulia Saputra
Nadirsyah Nadirsyah
Fadli Nora Iranda
Hamdani Hamdani
Year: 2019
The Influence of Corporate Profitability and Corporate Liquidity on Corporate Social Responsibility Disclosure
WMA-1
EAI
DOI: 10.4108/eai.20-1-2018.2282436

Mulia Saputra¹^,*, Nadirsyah Nadirsyah¹, Fadli Nora Iranda¹, Hamdani Hamdani²

1: Faculty of Economic and Business, Syiah Kuala University, Darussalam Banda Aceh, Indonesia
2: Department of Business Administration Studies Banking Finance, Politeknik Negeri Lhokseumawe, Aceh, Indonesia

*Contact email: mulia_1@yahoo.com

Abstract

The study aimed to obtain empirical evidence regarding the influence of corporate profitability and corporate liquidity to corporate social responsibility (CSR) disclosure in manufacturing firm listed on Indonesia Stock Exchange year 2011-2015. This study is hypotheses testing by using random sampling method. The data used is secondary data. The study employed Multiple Linear Regression analysis. By utilizing slovin formula. the total of 60 sample studies is drawn from manufacturing firm listed on Indonesia Stock Exchange year 2011-2015. Multiple Linear Analysis provided by SPSS 21.0 version. The result shows that: (1) Corporate profitability positively influence corporate social responsibility disclosure, (2) Corporate Liquidity negatively influence corporate social responsibility disclosure, (3) Corporate profitability and corporate liquidity simultaneously affects corporate social responsibility disclosure

Keywords: corporate profitability corporate liquidity and corporate social responsibility disclosure

Published: 2019-09-20
Publisher: EAI

: http://dx.doi.org/10.4108/eai.20-1-2018.2282436