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PENGARUH PROFITABILITAS, LIKUIDITAS DAN LEVERAGE TERHADAP PENGUNGKAPAN TANGGUNGJAWAB SOSIAL PERUSAHAAN
The purpose of this research is to test the influence of profitability, liquidity and leverage to the social
responsibility disclosure at the manufacture companies which are listed in Indonesia Stock Exchange.Type of
this research is using quantitative approach which is emphasized on the theories through the research variables
measurement with number and data analysis by using statistic procedure. The research population in the
manufacture companies which are listed in Indonesia Stock Exchange during the period of 4 years which are in
2009 until 2012. The samples selections are using purposive sampling with the samples used as many as 43
manufacture companies. The data analysis technique used in this research is multiple linear regressions. Based
on the data analysis result and hypothesis test it can be concluded as follows: (1) Profitability has significant
influence to the social responsibility disclosure at the manufacture companies which are listed in Indonesia Stock
Exchange; (2) Liquidity has significant influence to the social responsibility disclosure at the manufacture
companies which are listed in Indonesia Stock Exchange; (3) Leverage has significant influence to the social
responsibility disclosure at the manufacture companies which are listed in Indonesia Stock Exchange.
Keywords: profitability, liquidity, leverage, and company’s social responsibility.
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