PENGARUH UKURAN PERUSAHAAN, LEVERAGE, PROFITABILITAS, LIKUIDITAS, DAN MEDIA EXPOSURE TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PADA PERUSAHAAN FOOD AND BEVERAGES YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2014 S.D 2018

Abstract

This research was conducted at Food and Beverages Companies Listed on the
Indonesia Stock Exchange. The purpose of this study is to examine and analyze the
effect of company size on Corporate Social Responsibility (CSR) disclosure, to test
and analyze the effect of leverage on Corporate Social Responsibility (CSR)
disclosure, to test and analyze the effect of profitability on Corporate Social
Responsibility (CSR) disclosure , to test and analyze the effect of liquidity on
disclosure of Corporate Social Responsibility (CSR), and to test and analyze the
effect of media exposure on disclosure of Corporate Social Responsibility (CSR).
Where the population in this study were 21 Food and Beverages Companies Listed
on the Indonesia Stock Exchange. While the samples in this study were 21
companies and data processing using the path analysis method with the SPSS
program. Based on the results of research and discussion that have been done in
the previous chapter, in this section several conclusions can be drawn, namely:
From the results of hypothesis testing shows that company size variables, liquidity,
leverage, profitability and media exposure to corporate social responsibility together
have a significant effect on corporate social responsibility, company size variables
have a significant effect on corporate social responsibility, liquidity variables have a
significant effect on corporate social responsibility responsibility, variable leverage
significantly influences corporate social responsibility, profitability variable
significantly influences corporate social responsibility, and media exposure variable
does not significantly influence corporate social responsibility.