Pengaruh likuiditas, leverage dan sales growth terhadap pengungkapan tanggungjawab sosial perusahaan dengan profitabilitas sebagai variabel moderasi

Abstract

This study purpose to provide empirical evidence that liquidity, leverage and sales growth affect the disclosure of corporate social responsibility and profitability in moderating the relationship of the three moderating dependent variables in consumer goods industrial sector companies listed on the Indonesian stock exchange for the 2016-2019 period. This research is a quantitative research. Sample selection was done by purposive sampling method, in order to obtain 12 companies that meet the criteria with 4 years of observation. The data used in the form of secondary data derived from financial reports and annual reports. The data analysis techniques used in this study were descriptive statistical analysis, normality test, multicollinearity test, heteroscedasticity test, multiple linear regression analysis, and moderated regression analysis (MRA). The results of the study show that (1) liquidity has an effect on the disclosure of corporate social responsibility; (2) leverage has an effect on the disclosure of corporate social responsibility; (3) sales growth has an effect on the disclosure of corporate social responsibility; (4) profitability has an effect as a moderating variable on the relationship between liquidity and the disclosure of corporate social responsibility; (4) profitability has an effect as a moderating variable on the relationship between liquidity and the disclosure of corporate social responsibility; (5) ) profitability has an effect as a moderating variable on the relationship between leverage and disclosure of corporate social responsibility; (6) profitability has an effect as a moderating variable on the relationship between sales growth and the disclosure of corporate social responsibility. Keywords : liquidity, leverage, sales growth, profitability, corporate social responsibility