Research Article
The Influence of Corporate Profitability and Corporate Liquidity on Corporate Social Responsibility Disclosure
@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
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
