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PENGARUH PROFITABILITAS, LIKUIDITAS, MEDIA EXPOSURE DAN KEPEMILIKAN SAHAM TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY
This research has been conducted on manufacturing companies which are listed in Indonesia Stock Exchange (IDX) in 2012-2015 periods. The samples are 35 companies, with three years of observations. Therefore, the total samples which have been observed are 105. This research is meant to find out the influence of profitability (ROA), liquidity (CR), media exposure (ME), managerial ownership (KM), and institutional ownership (KI) to the corporate social responsibility (CSR) disclosure in annual statement of the company. Profitability has been proxy by Return on Asset, liquidity has been proxy by Current Ratio, media exposure has been obtained from the official company website, and managerial ownership has been measured by using stock percentage which is owned by the institution. The analysis method has been carried out by using multiple linear regressions analysis to find out the influence of independent variables to the dependent variable. The result of this research shows that the variables i.e. profitability, media exposure and institutional ownership give significant and positive influence to the CSR disclosure. Meanwhile, liquidity and managerial ownership does not have any significant and positive influence to the CSR disclosure, and the institutional ownership gives significant and positive influence to the CSR disclosure.
Keywords: Profitability, liquidity, exposure, managerial, institutional.
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