PENGARUH PROFITABILITAS, LIKUIDITAS, DAN SOLVABILITAS TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) (Studi Empiris pada Perusahaan Manufaktur Sub Sektor Barang Konsumsi yang terdaftar di BEI periode 2014-2018)

WERDININGSIH, AMELIA (2020) PENGARUH PROFITABILITAS, LIKUIDITAS, DAN SOLVABILITAS TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) (Studi Empiris pada Perusahaan Manufaktur Sub Sektor Barang Konsumsi yang terdaftar di BEI periode 2014-2018). S1 thesis, Universitas Mercu Buana.

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Abstract

The objective of this study is to investigate the effect of profitability, liquidity and solvency rations on Corporate Social Responsibility (CSR) in manufacturing companies in the consumer goods sector that issues Islamic shares listed on the Indonesia Stock Exchange (IDX) in the period of 2014-2018 This study is a causal comparative. Population used in this study is manufacturing companies in the consumer goods sector that issues Islamic listed on the Indonesia Stock Exchange in the period 2014-2018, as many as 40 companies. We use purposive sampling technique and only employ 10 out of 40 companies as samples in this study. Observations in this study were conducted for the period 2014 - 2018, so that the number of samples in this study were 50 samples. Data collecting techniques used in this study is documentation, i.e. annual financial reports published in www.idx.co.id. Analysis techniques that used are multiple linear regression. The results of this study indicate that: the variable return on assets and current ratio has no effect on corporate social responsibility, and for the variable debt equity ratio has an influence on corporate social responsibility Keyword: Profitability, Liquidity, Solvency and Corporate Social Responsibility. Penelitian ini bertujuan untuk mengetahui pengaruh Profitabilitas, Likuiditas dan Solvabilitas terhadap Corporate Social Responsibility (CSR) pada perusahaan manufaktur sektor barang konsumsi yang menerbitkan saham syariah di Bursa Efek Indonesia (BEI) periode tahun 2014-2018. Penelitian ini merupakan jenis penelitian kausal. Populasi dalam penelitian ini adalah perusahaan manufaktur sektor barang konsumsi yang terdaftar di Bursa Efek Indonesia periode 2014-2018 yaitu sebanyak 40 perusahaan, Berdasarkan teknik pengambilan sampel dengan purposive sampling didapatkan sampel sebanyak 10 perusahaan. Pengamatan dalam penelitian ini dilakukan untuk periode 2014 – 2018, sehingga jumlah sampel dalam penelitian ini sebanyak 50 sampel. Teknik pengumpulan data menggunakan dokumentasi dari laporan keuangan yang dipublikasikan di website resmi Bursa Efek Indonesia yaitu www.idx.co.id. Teknik analisis yang digunakan adalah regresi linear berganda. Hasil penelitian ini menunjukkan bahwa : variabel return on asset, dan current ratio tidak mempunyai pengaruh terhadap corporate social responsibility, dan untuk variabel debt equity ratio mempunyai pengaruh terhadap corporate social responsibility. Kata Kunci: Profitabilitas, Likuiditas, Solvabilitas, Corporate Social Responsibility.

Item Type: Thesis (S1)
Call Number CD: FE/AK. 20 232
NIM/NIDN Creators: 43216010014
Uncontrolled Keywords: Profitabilitas, Likuiditas, Solvabilitas, Corporate Social Responsibility.
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan > 657.32 Preparing Financial Statements/Menyiapkan Laporan Keuangan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.48 Analytical (Financial) Accounting/Analisis (Keuangan) Akuntansi
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 17 Feb 2022 12:49
Last Modified: 13 Jul 2022 02:22
URI: http://repository.mercubuana.ac.id/id/eprint/56348

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