Skripsi

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

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Penilaian

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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.

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Availability

Inventory Code	Barcode	Call Number	Location	Status
2407003042	T144939	T1449392024	Central Library (References)	Available but not for loan - Not for Loan

Detail Information

Series Title

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Call Number

T1449392024

Publisher

Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya., 2024

Collation

xi, 87 hlm.; ilus.; 29 cm

Language

Indonesia

ISBN/ISSN

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Classification

657.07

Content Type

Text

Media Type

unmediated

Carrier Type

-

Edition

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Subject(s)

Prodi Akuntansi

Specific Detail Info

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Statement of Responsibility

KA

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