Pengaruh Profitabilitas dan Likuiditas terhadap Pengungkapan Tanggung Jawab Sosial Perusahaan dan Implikasinya terhadap Konsekuensi Ekonomi (Pada Perusahaan yang Terdaftar di Bursa Efek Indonesia)

Sulistiyarini, Ratna Dwi (2015) Pengaruh Profitabilitas dan Likuiditas terhadap Pengungkapan Tanggung Jawab Sosial Perusahaan dan Implikasinya terhadap Konsekuensi Ekonomi (Pada Perusahaan yang Terdaftar di Bursa Efek Indonesia). Ringkasan Skripsi thesis, STIE YKPN.

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Abstract

The objective of the study is to examine the effect of profitability and liquidity on CSR disclosure and its implications for economic consequences. This research has two research models. First, profitability and liquidity as an independent variable and CSR disclosure as an dependent variable. Second, this research use CSR disclosure as an independent variable and bid-ask spread, trading volume and share price volatility as an dependent variable. Samples in this research are company which was listed on the Indonesian Stock Exchange in 2014 and can be accessed through the website of the Indonesian Stock Exchange. There are 62 companies that can be analyzing use purposive sampling technique. This study is analyzed by using descriptive analysis and statistic analysis. The results show that in the first model, profitability has significant positive effect on CSR disclosure, while liquidity doesn’t have effect on CSR disclosure. And in the second model, CSR disclosure has negative effect on bid-ask spread, CSR disclosure also has positive effect on trading volume, while CSR disclosure doesn’t have effect on share price volatility.

Item Type: Thesis (Ringkasan Skripsi)
Additional Information: Skripsi dapat dibaca di Perpustakaan dengan call number Sul p 6146/2015
Uncontrolled Keywords: profitability, liquidity, csr, economic consequences
Divisions: Program Sarjana > Ringkasan Skripsi Akuntansi
Depositing User: Pustakawan STIE YKPN
Date Deposited: 17 Jul 2019 06:43
Last Modified: 13 Aug 2019 08:01
URI: http://repository.stieykpn.ac.id/id/eprint/399

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