PENGARUH RASIO KEUANGAN DAN UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY

Namira Ufrida  Rahmi; Gunawaty Gunawaty; Lamsahat Pangihutan  Malau; Mulyani Hofni Br  Sitepu

doi:10.37481/sjr.v6i1.615

Authors

Namira Ufrida Rahmi
Gunawaty Gunawaty
Lamsahat Pangihutan Malau
Mulyani Hofni Br Sitepu

DOI:

https://doi.org/10.37481/sjr.v6i1.615

Keywords:

Financial Ratio, Corporate Social Responsibility, Stock Exchange

Abstract

The study was conducted to determine the effect of profitability, liquidity, leverage and firm size on the disclosure of Corporate Social Responsibility either partially or simultaneously. This study uses a quantitative descriptive approach, with the population being food and beverage sub-sector companies listed on the Indonesia Stock Exchange during the period 2017 to 2020. The sampling technique uses Probability Sample with purposive sampling method and obtains sample data of 9 companies and 36 sample data. Analysis of the data using SmartPLS software with the results of the study being that the variables of profitability, liquidity, leverage and company size did not affect the disclosure of Corporate Social Responsibility in food and beverage sub-sector companies listed on the Indonesia Stock Exchange for the 2017-2020 period. The value of the coefficient of determination is 46.5%. Hypothesis test obtained t arithmetic > t table or (9.139% > 0.985%). Thus H1,H2,H3 and H4 is rejected and Ho is accepted, meaning that there is no a significant influence of profitability, liquidity, leverage and firm size. Profitability, liquidity, leverage and firm size has no a significant effect on corporate social responsibility with the regression equation Y = -0,058X1 + 0,124X2 + 0.,428X3 – 0,08X4, The value of the coefficient of determination is 15,5% while the remaining 84,5% is influenced by other factors.

References

Afifah, R. N., & Immanuela, I. (2021). Pengaruh Ukuran Perusahaan, Ukuran Dewan Komisaris, Profitabilitas, dan Leverage terhadap Pengungkapan Corporate Social Responsibility. JRMA (Jurnal Riset Manajemen dan Akuntansi), 9(2), 109-123.

Arfiansyah, A. (2020). Tinjauan Etika Bisnis Islam dalam Corporate Social Responsibility PT. Garudafood Kabupaten Pati. Jurnal Ilmiah Ekonomi Islam, 6(3), 654-664.

Chen, S., Siera, F. T., Damanik, R. P., & Rahmi, N. U. (2021). Influence of company size, profitability, dividend policy, and liquidity on company value in manufacturing companies. Journal of Economics, Finance and Management Studies, 4(8).

Erwin Dyah Astawinetu, M. M., & Sri Handini, M. M. (2020). Manajemen Keuangan: Teori dan Praktek. Scopindo Media Pustaka.

Irfani, A. S. (2020). Manajemen Keuangan dan Bisnis; Teori dan Aplikasi. Gramedia Pustaka Utama.

Kasmir. (2019). Pengantar Manajemen Keuangan (2nd ed.). Jakarta: Prenadamedia Group.

Ni Wayan Novi Budiasni, M. M., & Darma, G. S. (2020). Corporate Social Responsibility dalam Ekonomi Berbasis Kearifan Lokal di Bali: Kajian dan Penelitian Lembaga Perkreditan Desa. Nilacakra.

Parinduri, L., Marlanfar, M., & Halim, A. (2019). Penerapan corporate social responsibility. Buletin Utama Teknik, 14(3), 210-214.

Purba, I. A. P. L., & Candradewi, M. R. (2019). Pengaruh Leverage, Likuiditas, Profitabilitas Dan Ukuran Perusahaan Terhadap Pengungkapan Corporate Social Responsibility. Jurnal Manajemen, 8(9).

Ruroh, I. N., & Latifah, S. W. (2018). Pengaruh profitabilitas, leverage, ukuran perusahaan dan risk minimization terhadap pengungkapan Corporate Social Responsibility (CSR). Jurnal Akademi Akuntansi, 1(1).

Shofia, L., & Anisah, N. (2020). Kinerja Lingkungan dan Corporate Social Responsibility Mempengaruhi Profitabilitas Perusahaan. JAD: Jurnal Riset Akuntansi & Keuangan Dewantara, 3(2), 122-133.

Sri Handini, M. M. (2020). Buku Ajar: Manajemen Keuangan. Scopindo Media Pustaka.

Sumilat, H., & Destriana, N. (2017). Faktor-faktor yang mempengaruhi pengungkapan corporate social responsibility. Jurnal Bisnis dan Akuntansi, 19(1a-2), 129-140.

Thasya, N., Lisah, L., Angeline, A., Gozal, N., Veronica, V., & Rahmi, N. U. (2020). Pengaruh Good Corporate Governance Terhadap Corporate Social Responsibility pada Perusahaan Sub Sektor Transportasi. Jurnal Samudra Ekonomi Dan Bisnis, 11(1), 69-82. https://doi.org/10.33059/jseb.v11i1.1764

Vivian, V., Wijaya, Y., Charlie, F., Winnie, W., Devi, D., & Rahmi, N. U. (2020). Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan, Umur Perusahaan, dan Dewan Komisaris Independen terhadap Corporate Social Responsibility pada perusahaan Pertambangan Yang Terdaftar di Bursa Efek Indonesia Pada Periode 2014-2018. Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi), 4(3), 257-274. https://doi.org/10.54783/mea.v4i3.384

Wahyuningsih, A., & Mahdar, N. M. (2018). Pengaruh size, leverage dan profitabilitas terhadap pengungkapan CSR pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Jurnal Bisnis dan komunikasi, 5(1), 27-36.

Yanti, N. L. E. K., Endiana, I. D. M., & Pramesti, I. G. A. A. (2021). Pengaruh ukuran perusahaan, ukuran dewan komisaris, kepemilikan institusional, leverage, dan profitabilitas terhadap pengungkapan corporate social responsibility. Kumpulan Hasil Riset Mahasiswa Akuntansi (KHARISMA), 3(1).

Iswardani, W. (2021). Hydroponic Vegetable Production Planning at Plantation Parung Farm Bogor. AKADEMIK: Jurnal Mahasiswa Sain & Teknologi, 1(1), 8-15.

Indra, W. (2021). Detection of Gen C/EBP? Encodes the Meat Quality. AKADEMIK: Jurnal Mahasiswa Sain & Teknologi, 1(1), 24-32.