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THE INFLUENCE OF CORPORATE GOVERNANCE, PROFITABILITY, LIQUIDITY AND SOLVENCY TOWARD CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE (Empirical Study at Listed Company on Indonesia Stock Exchange in 2013-2014)
Abstrak (Bhs. Indonesia)
The purpose of this research is to analyze the influence of corporate governance, profitability, liquidity and solvency on corporate social responsibility disclosure in companies listed on the Indonesia Stock Exchange. The research method used is quantitative research with purposive sampling method. The number of data are 32 and take from 16 sample companies in 2013 to 2014. The corporate governance was measured by Corporate Governance Perception Index, profitability was measured by return on equity, liquidity was measured by current ratio, solvency was measured by debt equity ratio while corporate social responsibility disclosure was measured by Global Report Initiative index version 3.1. This research used SPSS version 20 as a tool to analyze the data and to test the influence of corporate governance, profitability, liquidity and solvency on corporate social responsibility disclosure. The conclusions of this research are as follows: (1) Corporate Governance has no effect on corporate social responsibility disclosure, (2) Profitability has no effect on corporate social responsibility disclosure, (3) Liquidity has a significant and positive effect on the corporate social responsibility disclosure, (4) Solvency has a significant negative effect on the corporate social responsibility disclosure, (5) Simultaneously corporate governance, profitability, liquidity and solvency have a positive and significant effect on the corporate social responsibility disclosure. The implication of this research are as follows: (1) In theoretical aspects, academics get additional information science in accounting field and this research can be used as a reference in subsequent research, (2) In practical aspects, the company to keeps improve the liquidity and solvency because of the results of the research found that the liquidity and solvency of an effect on corporate social responsibility disclosure. In addition, companies are expected to implement corporate governance practices more seriously in accordance with the principles of corporate governance and company with high profitability do not regard corporate social responsibility as being harmful, not beneficial but rather as a way to increase the positive value of the company.
Abtrak (Bhs. Inggris)
The purpose of this research is to analyze the influence of corporate governance, profitability, liquidity and solvency on corporate social responsibility disclosure in companies listed on the Indonesia Stock Exchange. The research method used is quantitative research with purposive sampling method. The number of data are 32 and take from 16 sample companies in 2013 to 2014. The corporate governance was measured by Corporate Governance Perception Index, profitability was measured by return on equity, liquidity was measured by current ratio, solvency was measured by debt equity ratio while corporate social responsibility disclosure was measured by Global Report Initiative index version 3.1. This research used SPSS version 20 as a tool to analyze the data and to test the influence of corporate governance, profitability, liquidity and solvency on corporate social responsibility disclosure. The conclusions of this research are as follows: (1) Corporate Governance has no effect on corporate social responsibility disclosure, (2) Profitability has no effect on corporate social responsibility disclosure, (3) Liquidity has a significant and positive effect on the corporate social responsibility disclosure, (4) Solvency has a significant negative effect on the corporate social responsibility disclosure, (5) Simultaneously corporate governance, profitability, liquidity and solvency have a positive and significant effect on the corporate social responsibility disclosure. The implication of this research are as follows: (1) In theoretical aspects, academics get additional information science in accounting field and this research can be used as a reference in subsequent research, (2) In practical aspects, the company to keeps improve the liquidity and solvency because of the results of the research found that the liquidity and solvency of an effect on corporate social responsibility disclosure. In addition, companies are expected to implement corporate governance practices more seriously in accordance with the principles of corporate governance and company with high profitability do not regard corporate social responsibility as being harmful, not beneficial but rather as a way to increase the positive value of the company.
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