Pengaruh Profitabilitas, Leverage dan Likuiditas Terhadap Pengungkapan Tanggung Jawab Sosial pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia

Abstract

This research aims to determine the effect of profitability, leverage and liquidity partially on social responsibility disclosures in the annual report of manufacturing companies listed on the indonesia Stock Exchange. The research method used is associative. This study took 37 samples from 59 populations that met the criteria as the study sample. The research method used is descriptive analysis, classic assumption test and multiple linear regression test. The results showed that Profitability has a positive and not significant effect, Leverage has a negative and significant effect, Liquidity has a negative and not significant effect on social responsibility disclosure in manufacturing companies listed on the Indonesia Stock Exchange.